2003 (7) TMI 612

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..... [Order]. The above appeal arises out of the order of Commissioner of Central Excise, Mumbai, who has dropped duty demand of Rs. 18,149.19 on the stock of MMF (man-made fabrics) not available in the factory on the visit of the officers on 5-4-92, Rs. 18,696.35 on shortage of MMF detected on the same date, and Rs. 6,29,761/- on MMF allegedly processed as per Jet Dyeing note book and dropped pe .....

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..... es upon the statement of Shri K.K. Agarwal. I have gone through the same and find that there is no admission in respect of evasion of duty of lot Nos. 333 to 336. Hence, I uphold the dropping of demand of Rs. 18,149.19. 3. The demand of Rs. 18,696.35 on MMF found short has also been rightly dropped on the ground that the demand was raised only on presumption and on the ground that the Department .....

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