2009 (12) TMI 839

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..... of the Commissioner (Appeals) No. 161-CE/LKO/2006 dated 31-10-2006 by which order of the original authority dated 28-4-2006 was set aside. 2. Heard the learned Jt. CDR for the department. None appears on behalf of the respondent in spite of notice. 3. The relevant facts, in brief, are that on 20-7-2005, the officers visited the factory premises of the respondent. They found opening stock as 2 .....

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..... 5. I have carefully considered the submissions and perused the records. The Commissioner has noted that the officers have visited and commenced investigation at 10AM. The opening stock was taken as 28,388 packets. He has held that the production activity was stopped by the officers at 11 hours 45 minutes and as a result manufacturing activity took place for nearly 3 hours and 45 minutes. It can .....

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