2005 (7) TMI 273

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....t, engaged in the manufacture of sugar. Shortages of 5193 bags of sugar were detected by their jurisdictional range superintendent on physical verification conducted on 5-11-1998. As the appellants could not explain the said shortages, they agreed to pay Central Excise duty of Rs. 4,41,405/- under protest. Subsequently, they also lodged FIR with Police on 10-11-1998 as regards such shortages. Ther....

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....against the above order, demand was upheld by the Commissioner (Appeals), but the penalty was set aside on the ground that duty was deposited before the issuance of the show cause notice. 3. I have heard Shri A.B. Nawal, ld. Consultant for the appellants and Shri N.V.B. Nair, ld. JDR for the revenue. 4. Admittedly, the shortages were detected by the appellants and visiting Superintendent jointly....