2001 (9) TMI 363

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..... ellant filed this appeal against the order in appeal passed by the Commissioner (Appeals). 2. The brief facts of the case are that appellants are engaged in the manufacture of Capacitors and their Unit was visited by the Officer of Revenue authorities and shortages of 507.850 Kgs. of inputs were found. The adjudicating authority confirming the demand of Rs. 73,638/- in respect of inputs found sh .....

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..... citors (P) Ltd. who is manufacturing the same product and using the same inputs. He further submits that the factory was visited by evening by the Revenue authority, therefore, the plea by the appellant that inputs were issued for the manufacture of final product is not acceptable. 5. Heard both sides. 6. In this case shortage of 507.850 Kgs. of inputs (MPP Film) was found. The appellant tried .....

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