2000 (11) TMI 185

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....r, Member (T)]. - In the order impugned in this appeal, the Commissioner confirmed the proposal in the show cause notice demanding duty from the appellant on various grounds, ordered confiscation of plant and machinery and imposed penalty under 173Q. 2. The appellant is absent and unrepresented despite notice. We have therefore read the memorandum of appeal, impugned order and other connected p....

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.... furnished to the Income Tax department in Form 3CD. The show cause notice alleged that shortage of 368 tonnes between these two figures indicated that the appellant had used the material to manufacture finished goods, which were cleared without payment of duty. The Commissioner finds that the difference of stock in fact is not 368 but 973 tonnes, but confines himself to the demand on 368 tonnes s....

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.... it is not as if there were two weighbridges, one to be used for Central Excise purposes, and other for obtaining figures for supply to the Income Tax department. In any event, shortage of raw material is not itself enough to come to the conclusion that the raw material was utilised in the manufacture of finished goods without payment of duty. There is no evidence to point to any such manufacture ....