2001 (5) TMI 354

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..... e has filed the present appeal being aggrieved with the order passed by the Commissioner of Central Excise (Appeals). 2. The case relates to shortages and excesses found by the visiting officer in the respondents factory. It was found that the entries in statutory books were not made from 13-2-1998 to 17-2-1998. The said shortages and excesses than the recorded balance were explained by the app .....

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..... me on payment of redemption fine. The duty involved in short found raw material was also confirmed along with imposition of personal penalty of Rs. 50,000/-. 3. On appeal against the above order, the Commissioner (Appeals) accepted the respondents stand and held that in the absence of any positive evidence in respect of clandestine removal of raw materials and attempted clandestine removal in r .....

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..... r on just ground. The order based upon the factum that the issuance of raw material and the production was not mentioned in the relevant period but the same was reflected in production slip. The Revenue s contention that the production slips were not produced on the date of visit of the officer but later on cannot be made the basis for discarding the same lightly. The Commissioner (Appeals) has al .....

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