9911796707
TMI Blog2003 (6) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals). 2.Brief facts of the case are that appellants are engaged in the manufacture of irregular Marble Slabs. On 20-2-99, the Officers of the Revenue Department visited the factory of the appellant and during verification of the record, it was found that there was a shortages 286.659 sq. mtrs. of irregular Marble Slabs than the recorded balance. 3.During the search of the premises some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prasad Bajaj and Shri Kalu Ram Bagda. The appellants filed appeal and the Commissioner (Appeals) set aside the penalty imposed on Shri Kalu Ram, otherwise upheld the order passed by the adjudicating authority. 4.Heard both sides. 5.The contention of the appellant is that they are manufacturing irregular marble slabs and there were only shortage of 286.659 sq. mtrs. of irregular marble slabs. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso that there is no evidence which indicates that the appellants cleared the quantity mentioned in the slips without payment of duty. 7.The Revenue submitted that as per admission made by the Director of the Firm, the goods were cleared without payment of duty. Therefore, the appeal should be dismissed. 8.In this case the demand is in respect of shortages found at the time of verification. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was given in respect of trading activity of their trading. The Revenue authority had not made any investigation from the persons/ Firms mentioned in the slips to contradict the stand taken by the appellant. Shri Rameshwar Prasad Bajaj made to statements. In the first statement there is no admission regarding removal of the goods without payment of duty and in the second statement the proper exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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