TaxTMI 
TaxTMI 
2020 (2) TMI 809
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....ondent 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 the officers on 22 September, 2012, who cond....
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....th 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 the other hand, the appellant had taken a categoric....
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....urt 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 Commissioner of C.EX. & S.T., Raipur reported at 201....