2004 (2) TMI 145

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....the order-in-original passed by the Additional Commissioner was rejected. Vide the said order-in-original duty of Rs. 1,16,163/- was confined against the appellant No. 1 namely M/s. Bharat Plast, along with imposition of penalty of equivalent amount under Section 11AC. Besides penalty of Rs. 10,000/- was also imposed on the appellant No. 2, namely Shri Pushpendra Bhandari, the authorised signatory....

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....ry records is a proven fact, beyond dispute. The appellants merely are pleading that it is a mistake in account keeping. It is not elaborated as to what that mistake is. The shortage covers 53 varieties and 15,229 pieces. The retraction by Mr. Bhandari of his statement made on the date of seizure is of no consequence unless the evidence regarding licit disposal of finished goods which were duly ac....