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2010 (4) TMI 315 - CESTAT, AHMEDABADDemand- shortage proof- M/s. Pragati Glass Pvt. Ltd. is engaged in the manufacture of glass bottles and tumblers. During the visit of the Central Excise Officers, a shortage of 12,56,000 glass bottles was found. After issue of show cause notice and the adjudication proceedings, duty demand of Rs. 4,01,920/- on the glass bottles found short was confirmed with interest. A penalty equal to duty was imposed on M/s. Pragati Glass Pvt. Ltd. (PGL) and a penalty of Rs. 4,01,920/- was also imposed on Shri R.I. Shah, Director of PGL. On an appeal filed by PGL and the Director, the Commissioner in the impugned order allowed the appeals and set aside the impugned order in its entirety. Hence Revenue is in appeal. Held that- Commissioner has discussed the matter in detail, analyzed the evidence and has come to the right conclusion. Therefore I consider that the impugned order is required to be upheld and accordingly appeal filed by the Revenue is rejected.
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