2005 (4) TMI 231

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..... eal vide which the Commissioner has affirmed the Order-in-Original of the adjudicating authority who saddled the appellants with duty demand of Rs. 85,594/- with equal amount of penalty. 2. I have heard both the sides and gone through the record. The duty has been confirmed against the appellants by alleging detection of shortage of 1500 pairs of footwear having MRP of Rs. 595/- and 250 pairs of .....

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..... verifying the facts. On 7-7-1998, an officer of the Department appended certificate in the R.G.I register of the appellants that the opening balance of the footwears, as on 1-6-1998, after the booking of the case of the footwear with MRP Rs. 595/- per pair and Rs. 995/- per pair had been wrongly recorded as 4866 and 1535 respectively and that the actual balance should have been recorded as 3366 pa .....

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