2005 (8) TMI 426

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..... [Order]. In these appeals the Revenue has contested the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has dropped the duty demand of Rs. 20,068/- with penalty of Rs. 20,000/- against the respondents as confirmed by the adjudicating authority, by reversing the order-in-original of that authority. 2. The duty demand has been raised against the appellants w .....

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..... e, when requested by the appellants. No excess or shortage of raw-material or the finished goods was found by the officers in the factory of the appellants on 2-12-1999, when they paid visit. The Commissioner (Appeals) under these circumstances has in my view, rightly reversed the order of the adjudicating authority and dropped the duty and penalties against the appellants for want of tangible evi .....

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