9911796707
TMI Blog2002 (9) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrics (MMF). On 28-2-98, the officers on verification at the premises of the manufacture; it was found that1980 Mtrs. of sarees in finished goods which were not accounted and a shortage of 2378.10 Mtrs. of gray fabric and issued a notice. Assistant Commissioner passed an order demanding duty amounting to Rs. 6,658/- (BED Rs. 3,395/- and AED Rs. 2,663/-) being the duty payable on 2378.10 mtrs. of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ea of the excess stock of sarees found unaccounted to be the production of that day, was taken and satisfaction over the method of stock taking was exhibited. He also found that as regards shortage of gray fabrics, the appellants could not satisfactorily explain shortage and therefore the presumption inevitable was that the appellants manufactured sarees out of that gray and cleared the same witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Lower Authority. (c) Since the goods i.e. 1980 metres of 'MMF' sarees were found within the factory premises and there is force in the plea that it could be the production of that day, it's non-accountal in RG 1 could be considered to be satisfactorily explained. In the case before us, we find that the seizure of the said sarees is reported in running length. A saree would normally be cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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