2010 (11) TMI 923

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... both sides. 3. This is a case of unexplained shortage of finished goods, which was noticed during the visit of the officers on 19-12-06. The authorised signatory of the respondent company was unable to state the reasons for shortage detected by the officers. However, the respondent company paid the entire duty amounting to ₹ 1,50,035/- on 4-1-07. The original authority, in pursuance to th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rm of private records including transport of documents or any bill. Under these circumstances, the Commissioner (Appeals) has held that the finding of clandestine removal by the original authority was not corroborated. The said decision calls for no interference. However, the payment of duty before issuance of show cause notice cannot be the cause for setting aside the penalty. In the absence of a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X