9911796707
TMI Blog2006 (12) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... eal arises from Orders-in-Appeal Nos. 39 40/2006 dated 13-6-2006 by which the Commissioner (Appeals) has confirmed the OIO confirming the demands under Rule 9(2) of CE Rules on the allegation that there was shortage of Granites. Penalty has also been imposed. The Commissioner (Appeals) has reduced the penalty to Rs. 10,000/-. 2. None appeared for the appellant despite specific date given in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rut - 1996 (84) E.L.T. 323 (T) (b) Motilal Padampat Udyog Ltd. v. CCE, Khanpur - 1994 (74) E.L.T. 677 (T) (c) Shamsons (I) Ltd. v. CCE, Khanpur - 1996 (85) E.L.T. 120 (T) (d) Plastic Duniya v. CCE, New Delhi - 2005 (190) E.L.T. 381 (Tri.-Del.) (e) P. S. P. Appliances (P) Ltd. v. CCE, Delhi-I - 2005 (186) E.L.T. 128 (Tri.-Del.) (f) Geekay Wires Pvt. Ltd. v. CCE, Hyder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, it is seen that the appellants were engaged in manufacture and export of Polished Granite Slabs. While polishing the Granite slabs in terms of the manufacturing process, several pieces emerge as waste. The appellants explained that this shortage was as a result of waste which generated during the process of polishing the Granites. However, their plea has not been accepted. In order to establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uiding the confirmation of demands in clandestine removal without payment of duty. These principles have not been satisfied in the present case. Therefore, the impugned orders are required to be set aside by allowing the appeal. The Stay Order No. 1341/2006 dated 27-11-2006, after due consideration, granted waiver of full pre-deposit on account of lack of evidence in the matter. There is no reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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