2005 (6) TMI 343

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..... [Order]. In this appeal the Appellants have contested the confirmation of duty and penalty on them by Commissioner (Appeals) through the impugned Order. The Appellants have sent written submissions for deciding their appeal. 2. Duty of Rs. 38,424/- have been confirmed against the appellants along with equal amount of penalty on account of shortage of finished goods found in their factory .....

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..... tracted his statement and also did not apply for re-verification of the goods. His own admission regarding shortage of the goods, furnished conclusive proof to that effect and has been rightly relied upon by the authorities below, for confirmation of duty and penalty. The impugned Order in this regard is upheld. The ratio of law laid down in M/s. Aar Kay Industries, 2004 (165) E.L.T. 412 and Micro .....

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