2005 (7) TMI 208

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llenged the correctness of the impugned order-in-appeal confirming the confiscation of the finished goods/inputs, duty on the short found finished goods/inputs and imposing penalty on them. 2. I have heard both the sides and gone through the record. The perusal of the record shows that the appellants during the period in dispute were engaged in the manufacture of Antimony concentrate and Antimo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....413/- was also found. The short found inputs, apparently, were used by the appellants in the manufacture of finished goods which were found short. Therefore, the duty demand in respect of short found finished goods of Rs. 3,520/- has been rightly confirmed against the appellants and impugned order in this regard is upheld. However, duty demand in respect of short found inputs separately could not ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Revenue. Therefore, impugned order regarding confiscation of the finished goods and the inputs is also set aside. 5. The contention of the ld. SDR that the shortage of inputs had no co-relation with the shortage of the finished goods, cannot be accepted. There is no tangible evidence on the record to suggest or prove that the inputs were removed as such by the appellants. The excess finished go....