2011 (11) TMI 563

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..... aterial - Held that:- Demand of duty has arisen on the finished goods allegedly manufactured out of shortage of raw material detected by the Revenue officers during the course of visit. On perusal of the records, we find that there is no evidence on record or brought on record by the Revenue indicating clandestine manufacture and removal of the goods - Prima facie, we are of the view that the appe .....

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..... e Act, 1944 and personal penalty of Rs. 3 lakhs on Shri Mahendra Duggad, Authorised Signatory. 2. Heard both sides and perused the records. 3. The above said amount of duty has been confirmed by adjudicating authority and upheld by first appellate authority, on the ground that the appellant had clandestinely manufactured the finished goods and cleared the same. This allegation is based upon th .....

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