2004 (2) TMI 180

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rected against the order of the Commissioner (Appeals) whereunder, their appeal against the order-in-original was rejected. In the order-in-original the adjudicating authority confirmed the duty demand of Rs. 3,31,921/- against the appellants, besides imposing penalties and ordering recovery of interest. 2. The brief facts of the case are that consequent to stock taking conducted by the visitin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ailable stock recorded in the Panchnama, whereas the appellants plead that in the absence of actual weighment having been conducted, the shortage is theoretical and presumptive. The department is further relying on the fact that the panchnama has been signed by three persons of the appellants factory and therefore the position of shortage as recorded in the Panchnama cannot be disputed. 4. Hear....