2018 (2) TMI 457

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....yanendra Kumar Tripathi, Assistant Commissioner (AR), Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No. 172-CE/GZB/2009 dated 15/07/2009 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Meerut-I at Ghaziabad. 2. The brief facts of the case are that the Officers of the Central Excise Department visited the manufacturing unit of the....

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....stocks and that such difference get rectified/corrected while making clearances from the factory which is on actual basis. They, further, submitted that there was no evidence of removal of goods and therefore it could not be concluded that the said difference was on account of removal of goods from the factory. The Original Authority through Order-in-Original No. 30/Div-IV/08-09 dated 03/04/2009, ....

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....nalty was not justified. He has relied on ruling by Honble High Court of Allahabad in the case of Commissioner of Central Excise, Kanpur Versus Minakshi Castings reported at 2011 (274) E.L.T. 180 (All.). 4. Heard the ld. A. R. for Revenue, who has supported the impugned Order-in-Appeal dated 15/07/2009. 5. Having considered the rival contentions and on perusal of the facts on record, I find....