2005 (4) TMI 231

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....d the correctness of the impugned Order-in-Appeal vide which the Commissioner has affirmed the Order-in-Original of the adjudicating authority who saddled the appellants with duty demand of Rs. 85,594/- with equal amount of penalty. 2. I have heard both the sides and gone through the record. The duty has been confirmed against the appellants by alleging detection of shortage of 1500 pairs of fo....

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....receipt of that letter visited the factory for verifying the facts. On 7-7-1998, an officer of the Department appended certificate in the R.G.I register of the appellants that the opening balance of the footwears, as on 1-6-1998, after the booking of the case of the footwear with MRP Rs. 595/- per pair and Rs. 995/- per pair had been wrongly recorded as 4866 and 1535 respectively and that the actu....