2004 (4) TMI 143

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....gainst the impugned order-in-appeal vide which the Commissioner (Appeals) has set aside the order-in-original confirming the duty in respect of the short found goods with penalty. 2. I have heard both the sides. The bare perusal of the record shows that the factory premises of the respondents was visited by the Central Excise officers on 25-7-2000. On verification of the stock of the raw materi....

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....dents are bound by the admission made by their Director and could not later on complain that the shortage was not properly arrived at. Even at the time of signing of the panchnama prepared at the spot, the Director of the respondents or any other representative never took exception to the mode of verification adopted by the officers for arriving at the quantity of the goods found short. Therefore,....