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TMI Blog2005 (7) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original regarding the duty and penalty against the appellants. 2. I have heard both the sides and gone through the record. At the relevant time the appellants were engaged in the manufacture of Plastic Parts of Motor Vehicles, Telephone, Switch gear, computers etc. The duty of the disputed amount has been confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he had admitted the shortage of the finished goods and the authorities below both have also in their orders so recorded, but it is factually not so, as in his statement he did not make such admission. Simple attestation of the Panchnama as a witness by him, which was prepared by the officer at the spot, could not lead a conclusion that he had admitted the shortage of the finished goods, specially ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wak Kapoor. Even his alleged admission for holding him personally liable for penalty under Rule 209A has not been accepted by the authorities below to be a sufficient evidence under the law, as he had been absolved of his liability under the said rule. That being so, the same could not be taken to be a conclusive proof against the appellant's company for confirming duty. The appellant's company in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants in reply to SCN that alleged short found goods being defective, were taken for use in the factory has not been considered by the authorities below. In the absence of evidence of clandestine removal of the goods on their part, their plea could not be brushed aside without having sufficient cause, by the authorities below. The initial burden was on the revenue to prove the allegations as co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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