2004 (7) TMI 479

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..... lled none appeared on behalf of the respondent in spite of notice. The case was adjourned twice for arguments and the respondents were unrepresented. 2. Heard ld. DR. Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) set aside the confiscation and penalty in respect of the goods found in excess as compared to the recorde .....

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..... esence of Shri Suresh Kumar Agarwal, Director who signed the Panchnama by accepting the same as correct where the excess of 4.326 M.T. of M.S. Bars found. 6. I find that the verification of stock was conducted in the presence of Shri Suresh Kumar Agarwal, Director of the Unit and he accepted the correctness of the verification where he admitted the excess stock of M.S. Bars and in his statement .....

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