2007 (8) TMI 611

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..... Rajak, SDR, for the Respondent. [Order]. Duty stands confirmed against the appellant in respect of shortages in raw material detected by the officers at the time of their visit to the appellant s factory on 4-12-1999. The RG-23A Part-I was written up to 1-12-1999 and on comparing the physical stock with the recorded balance, shortages of raw material were detected. Company s Authorised R .....

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..... n is that in the absence of any evidence that such notes were not genuine; the Adjudicating Authority should not have discarded the same. The appellants are paying duty to the tune of around Rs. 20 crores a year and as such it cannot be imagined that they would indulge in clandestine removal of raw materials to the extent of Rs. 5.37 lakhs. 4. After hearing the ld. SDR, I find that if Material I .....

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