2015 (8) TMI 1382

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.... Respondent. ORDER The brief facts of the case are that the appellant is engaged in the manufacture and processing of fabrics. On 19-7-2002 the officers of Central Excise Preventive Branch, Meerut visited the factory premises of the appellant and during the course of verification, found shortage of the excisable goods as compared with the recorded stock balance. Based on the investigation report....

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....d to the adjudicating authority, with direction to examine the retraction of statement by Shri Dilip Kumar, the Authorized Signatory. Pursuant to the remand direction, the Original Authority vide order dated 31-12-2010 has again confirmed the demand. In appeal, the Commissioner (Appeals) vide the impugned order dated 29-6-2012 has upheld the adjudication order. Hence, this present appeal before th....

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.... Shri R.K. Mishra, the ld. DR appearing for the respondent reiterated the findings recorded in the impugned order. 5. I have heard the ld. Counsel for both sides and perused the records. 6. I find that the Revenue in this case has not brought out any evidence corroborating their stand regarding clandestine removal. The only contention of Revenue is that the authorized signatory has adm....