2013 (6) TMI 5

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..... their customers have received less quantity of cement than shown in the invoice. The applicant has not produced such documents before the adjudicating authority nor before the Commissioner (Appeals) it is not a case for total waiver of duty. Applicant is directed to deposit an amount of Rs.10,00,000/- within eight weeks on deposit of which the pre-deposit of the remaining duty, interest and pe .....

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..... he duty paid on such quantity which was received back and as per the delivery challans where the buyers of the applicant shows the short receipt of the cement. The demand was confirmed on the ground that the applicant availed credit without cover of any proper document/challan showing short receipts issued by the buyers. 3. The contention of the applicant is that the applicant produced sample in .....

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..... the factory of the applicant for verification of the records and the appellant failed to produce necessary records and the Superintendent vide letter dated 17.02.2012 informed that verification of record could not be carried out as the assessee failed to produce documents as per the direction of the adjudicating authority. The contention is that as per the applicant failed to produce necessary do .....

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