2017 (11) TMI 934

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.... This is second round of litigation. In earlier round of litigation, the matter was remanded back to the adjudicating authority wherein this Tribunal has observed "We find that in this case the appellant raised many points in reply to SCN before adjudicating authority in respect of the calculation of shortage as well as regarding the valuation of the goods. We also find that Commissioner (Appeals)....

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....were alleged which could not be explained categorically by Shri Niranjan Mohanti, Manger who was available at the time of search. On the basis of shortage, it was alleged in the show cause notice that the appellant cleared the raw materials and finished goods clandestinely. In defence reply, the appellant challenged the method of stock taking and also challenged the valuation of the goods on the g....

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.... adjudicating authority as stated in the paragraph hereinabove. In remand proceedings, the duty was reduced considering the valuation aspect, along with interest and penalty was restricted to 1.50 lakhs. Aggrieved from the said order, the appeal is before me. 4. Learned Counsel for the appellant submits that in the initial proceedings, there is clearly finding in the order of the Commissioner (Ap....

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.... sustainable. 5. On the other hand, learned AR submitted that the affidavits have not been accepted by the adjudicating authority on the ground that filing of affidavits by the panch witnesses is an afterthought. 6. Heard the parties and considered the submissions. 7. I find that in the initial proceedings before the Commissioner (Appeals) it has been held that there is no positive evidence of ....