2013 (7) TMI 753

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..... indicating any removal of the Respondents final product. The fact that the respondents have not disputed the duty confirmation and have deposited the same so as to avoid the litigation, does not lead to the fact of removal of goods without payment of duty. Further the duty stands paid by the Respondents, immediately on detection - Decided against Revenue. - Appeal No. 3382/2010 - Final Order No. .....

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..... nos. of PCC Poles involving duty of Rs. 1,09,953/- were found short. Shri Munish Garg, authorized representative of the appellant, in his statement deposed that though he agreed that there was shortage but the same has arisen on account of wrong accountal of the finished goods in the light of work load during the end of financial year. He deposed that they are not a big manufacturers and it may be .....

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..... ine manufacture and removal of their final product. Further, except the shortages, there is no corroborative evidence indicating any removal of the Respondents final product. The fact that the respondents have not disputed the duty confirmation and have deposited the same so as to avoid the litigation, does not lead to the fact of removal of goods without payment of duty. Further the duty stands p .....

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