2005 (9) TMI 389

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..... spondent. [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIA No. 103/2003-C.E., dated 7-8-2003. The officers, on physical stock verification at the factory premises of the appellant, found a shortage of 200 Quintals of Sugar as compared to the stock as detailed in RG-1 register. Hence, duty demand of Rs. 17,000/- and equal penalty of Rs. 17,000/- has been confirmed. The Co .....

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..... nt. Therefore, it cannot be said that the stocks were available at a subsequent period as noted by the Commissioner (Appeals). The reliance on subsequent Panchnama drawn by the appellants themselves cannot be accepted as the departmental officers had not been intimated nor the earlier Panchnama was challenged. Hence, we confirm the demand of duty. However, taking into consideration the overall fac .....

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