1998 (10) TMI 149

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..... his is an application for stay and waiver of Rs. 65,000/- imposed as penalty in the original order and upheld in the impugned order. 2. In spot check of the finished goods and also the inputs, the officer detected shortages in both. In the lower order duty on both kinds of shortages was confirmed and the penalty imposed. Before the Commissioner the plea was made that the defective raw-materials .....

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..... is on record. The Panchnama shows that two officers of the appellant namely S/Shri Rejesh Khaitan and Sunil Gupta were present when the officers visited the factory. Shri Gupta was the Director and the Khaitan was the Officer-Incharge of the Excise. The Panchnama shows that they were specifically asked to explain the shortages in inputs as well as in the final product. If the waste was present in .....

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..... ases was that the goods were clandestinely manufactured and cleared. In such circumstances the Tribunal had held that the charge has to be sustained by material collaboration. The ratio of these judgments does not apply to a case where there is no allegation of clandestine manufacture but where the offences relates to shortages in the recorded stock. In the judgment reported in 1994 (93) E.L.T. 74 .....

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