2003 (6) TMI 104

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....t the common order-in-appeal passed by the Commissioner (Appeals). 2.Brief facts of the case are that appellants are engaged in the manufacture of irregular Marble Slabs. On 20-2-99, the Officers of the Revenue Department visited the factory of the appellant and during verification of the record, it was found that there was a shortages 286.659 sq. mtrs. of irregular Marble Slabs than the record....

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....mposed penalty on the Firm as well as on Shri Rameshwar Prasad Bajaj and Shri Kalu Ram Bagda. The appellants filed appeal and the Commissioner (Appeals) set aside the penalty imposed on Shri Kalu Ram, otherwise upheld the order passed by the adjudicating authority. 4.Heard both sides. 5.The contention of the appellant is that they are manufacturing irregular marble slabs and there were only ....

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....ken by the appellants. The contention of the appellant is also that there is no evidence which indicates that the appellants cleared the quantity mentioned in the slips without payment of duty. 7.The Revenue submitted that as per admission made by the Director of the Firm, the goods were cleared without payment of duty. Therefore, the appeal should be dismissed. 8.In this case the demand is ....

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....behalf they had undertaken the job work. The similar explanation was given in respect of trading activity of their trading. The Revenue authority had not made any investigation from the persons/ Firms mentioned in the slips to contradict the stand taken by the appellant. Shri Rameshwar Prasad Bajaj made to statements. In the first statement there is no admission regarding removal of the goods with....