2007 (7) TMI 451

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..... espondent. [Order]. -  Heard both sides. 2. The relevant facts, in brief, are as follows :- (a)     When the officers visited the appellant's factory on 4-2-1999, they found shortage of various inputs weighing 622 kgs. valued at Rs.8,94,750/- involving Cenvat credit of Rs. 1,61,055/-. (b)     The authorized signatory as well as the proprietor .....

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..... duty involved has been paid on 5-2-1999 itself. Neither the authorized signatory nor the proprietor has admitted about clandestine removal of the inputs nor any evidence in the form of documents recovered indicating such clearances of inputs found short. It is a case where the shortage of inputs has not been satisfactorily explained but no evidence of clandestine removal proved. 4. In the li .....

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