2017 (2) TMI 1138

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....ate for the Respondent(s) Per: Ashok Jindal Revenue has filed these appeals against the impugned orders wherein the ld. Commissioner (Appeals) drop the charge of clandestinal removal goods against the respondent. 2. The brief facts of the case are that the case of Revenue is that during the physical verification of the stock of raw material on 8.12.2005 there was a shortage of C.R. Sheets....

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....Revenue before Hon'ble High Court and Hon'ble High Court has remanded matter back to this Tribunal holding that the matter be decided afresh after granting the opportunity to both the parties. Hence, these appeals. 4. The Ld. AR submits that the verification of stock was conducted with the active participation of two employees and the Director of the Company, who did not raise any objection for....

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....mpleted in a single day. He further submitted that there was no shortage of bought out items which are required to manufacture the finished goods. Out of the raw material found that short the finished goods cannot be manufactured. Therefore, the demand is not sustainable. He further submitted that the computer prints which have been relied by the Revenue are not admissible, as no procedure prescri....