2013 (7) TMI 709

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..... and explain the shortage of goods and rebut the clandestine removal of goods – Decided against the Assessee. - Appeal No. 2970 to 2972/2005 - - - Dated:- 14-6-2013 - Shri D.N. Panda and Shri Rakesh Kumar, JJ. For the Respondent: Shri R.K. Mathur, D.R. JUDGEMENT Per D.N. Panda The appellants have preferred present appeals against an ex-parte order. Similar such conduct was also r .....

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..... d above issue in Para 22 to Para 29 of the adjudication order and reflected his mind as to how the appellant clearing the goods did not exported the same. So also, shortage detected in the course of inquiry could not be proved by the appellant. 5. Authority below had not adjudicated demand merely in absence of appellant but on consideration of the merit of the case. He adjudicated the matter rea .....

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