2000 (6) TMI 84

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.... the appeal of the Revenue is simple. Nobody is present for the respondent(s). Accordingly, we have heard Shri R.K. Roy, learned JDR for the Revenue and have gone through the impugned order. 2. The Revenue is aggrieved with that portion of the impugned order of the Commissioner vide which he has dropped the charge of clandestine removal against the respondents which was originated against them vi....

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....elated with the consumptions of raw materials. It is also common for assessees to show inflated figures of their finished product to qualify themselves for taking higher loan facilities from their bankers. This possibility is also not ruled out. However, in the absence of any corroborative/conclusive evidence on this account, I am inclined to drop this segment of the case against the assessee." 3....