2002 (2) TMI 248

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....HDPE tapes, HDPE fabrics and HDPE sacks. The appellants' factory was visited by the, central excise officers on 30-6-98, who conducted various checks and verifications. As a result of stock-taking, 80.9 kgs. of HDPE fabric and 671 kgs. of tape was found short and 56.6 kgs. of scrap was in excess than the recorded balance. The duty involved on the short found fabric was to the tune of Rs. 6,865.22 ....

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....Rs. 34,719/- (rupees thirty four thousand seven hundred ninteen) in respect of HDPE fabrics removed surreptitiously during the period 1994-95 and 1995-96. The notice also proposes to confirm the demand of duty on the short found goods. 3. After considering the reply filed by the appellant. The Additional Commissioner of Central Excise, Bolpur confirmed the total of duty of Rs. 1,44,852.89 (rupe....

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....rs according to which there was an insignificant difference of only 486 kgs. over a period of five years. He submits that there was no justification for the Revenue to pick up two financial years in between and raise the demand based upon the input output ratio inasmuch as manufacturing activity is a continuing process in their factory and the inputs brought in one financial year are invariably us....