2020 (2) TMI 809

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....l, Authorized Representative for Respondent ORDER ARCHANA WADHWA On matter being called nobody appeared nor is there any adjournment request. Accordingly, I have heard learned A.R. Shri Santosh Kumar Agarwal appearing for the Revenue and have gone through the impugned orders. 2. As per facts on record, the appellant's factory, which is engaged in the manufacture of sugar was visited by....

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....cating Authority confirming the demand along with interest and imposition of penalty of identical amount. The said order of the Original Adjudicating Authority was upheld by Commissioner (Appeals). Hence the present appeal. 4. On going through the impugned order it is seen that the Revenue has alleged clandestine removal of the sugar on the basis of the shortages detected by the officers. On th....

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....e decisions of the Hon'ble Punjab & Haryana High Court in the case of Commissioner of C.EX. & S.T., Ludhiana V/s Anand Founders & Engineers reported at 2016 (331) E.L.T. 340 (P & H) laying down that charges of clandestine removal based upon the alleged shortages of stock are not enough to uphold the charges of clandestine removal. Further, Tribunal in the case of Shree Hanuman Loha Pvt. Ltd. V/s C....