2012 (5) TMI 551

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... %, there is absolutely no other evidence on record to indicate any removal of their final products without payment of duty. In the absence of same, confirmation of demand cannot be upheld - Decided against Revenue. - E/346/2010 - 893/2012-SM(BR)(PB) - Dated:- 22-5-2012 - Ms. Archana Wadhwa, J. Ms. Renu Jagdev, SDR, for the Appellant. Shri K.K. Sharma, Advocate, for the Respondent. O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the original adjudicating authority. 4. Commissioner vide his impugned order passed in de novo proceedings has set aside the confirmation of demand and imposition of penalty on the ground that the demand can be confirmed only on the basis of excess shrinkage. He observed that there is no other evidence of clandestine removal and confirmation of demand on the ground that there has been excess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X