TMI Blog2004 (2) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... als) whereunder, their appeal against the order-in-original was rejected. In the order-in-original the adjudicating authority confirmed the duty demand of Rs. 3,31,921/- against the appellants, besides imposing penalties and ordering recovery of interest. 2. The brief facts of the case are that consequent to stock taking conducted by the visiting Central Excise officers, a shortage of 127.662 MT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants plead that in the absence of actual weighment having been conducted, the shortage is theoretical and presumptive. The department is further relying on the fact that the panchnama has been signed by three persons of the appellants factory and therefore the position of shortage as recorded in the Panchnama cannot be disputed. 4. Heard both sides. 5. It is an admitted fact that the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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