2007 (2) TMI 471

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..... sides. The appellants filed this appeal against the impunged order whereby demand was confirmed on the ground that the goods which were found short cleared without payment of duty and penalty was imposed. 2. The appellants are engaged in the manufacture of copper sheets, circles. On 11-2-2002, the officers of revenue visited the factory premises of the appellants and during checking, it was fou .....

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..... on the decision of Icycold Commercial Enterprises v. CCE, Calcutta-I, 1994 (69) E.L.T. 337. 4. The contention of Revenue is that Shri Mohinder Kumar partner no doubt gave some explanation regarding the shortage but had not produced any evidence in support of the claim. Therefore, the demand was rightly made. 5. In this case, certain goods were found short and as per the appellants, Shri Mohind .....

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