2009 (7) TMI 988

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. [Order]. - Both the appeals are being disposed off by a common order as they arise out of the same impugned order of authorities below, vide which the duty of Rs. 2,07,330/- stands confirmed against the manufacturing unit along with imposition of penalty of Rs. 58,382/-. In addition, penalty of Rs. 10,000/- stands imposed upon the other appellant under Rule 26 of Central Excise .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner (Appeals) and hence the present appeal. 4. The appellants have seriously contested the fact that no actual verification of the goods were done, for which purpose they sought the cross examination of the panchas. However, it stands recorded in the impugned order of Commissioner (Appeals) that inspite of maximum efforts, the panchas could not be located for cross examination as requested b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his subsequent letter dated 16-6-2006 had contested the shortages and the fact of recordings made in the panchanama, on the ground that actual verification of the stock was not done and the shortages were only on the papers. In any case, the shortages being the only basis for confirmation of demand, and the non production of panchas witness for cross-examination by the Revenue, are the factors wh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X