2002 (7) TMI 114

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.... engaged in the manufacture of M.S. Ingots. On 10-5-1995 the Officers of the Department visited the factory premises and physically verified the stocks of finished goods and found shortage of 31.190 Metric tons of steel Ingots. During the search some slips were recovered from the gate of the factory premises. During investigation the assessee produced the record and out of 108 entries regarding we....

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....e records of the company and the explanation furnished by the assessee was accepted. Consequently, the, appeal was allowed and the impugned orders imposing penalty set aside. It was then that the present petition was filed under Section 35H(1) of the Central Excise Act, 1944 with a prayer that the respondents be directed to state the case and refer the question of law which, according to the Depar....