2002 (7) TMI 623

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..... the Respondent. [Order per : J.H. Joglekar, Member (T)]. The background to the present appeal filed by Revenue is as below :- M/s. Samrat Food Product manufactured Biscuits. On 7-3-1990 during the transit checks biscuits being transported in a vehicle were found to be covered by an invoice of the traders. In the belief that the goods were removed from the factory clandestinely, stock c .....

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..... on the assessee company as well as on Shri Jawahar C. Watvani, the owner of the vehicle. 3. This order was reviewed by the Board resulting in the present appeal being filed. The prayer made was reiterated by Shri A.K. Jain, Departmental Representative and was opposed by Shri Taralgatti, Advocate. 4. In the appeal it is claimed that the Commissioner should have confirmed duty on the biscuits fo .....

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