2008 (10) TMI 234

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....or the Respondent. [Order].- These two appeals by the Department are against the order of the Commissioner (Appeals) Nos. 672-673/CE /Chd/06 dated 31-7-2006. None appeared for the respondents. 2. Heard the learned DR for the Revenue. 3. On 11-10-2004, the officers conducted verification of stock and found 48.957 MTs. of steel ingots short against the recorded balance. A statement has been....

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....ies on the decision of the Hon'ble High Court of Delhi in the case of K.P. Pouches (P) Ltd. v. UOI - 2008 (228) E.L.T. 31 (Del.) = 2008 (85) RLT 483. 6. I have carefully considered the submissions and perused the records. The respondents were required to explain the shortage, if any. In the absence of satisfactory explanation, duty requires to be paid. However, admission of shortage cannot be s....