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TMI Blog1998 (11) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : V.K. Agarwal, Member (T)]. - In this appeal, the appellants M/s Kanoria Chemical & Industries Ltd. have come in appeal against confirmation of demand of Rs. 23,48,548.50 and imposition of penalty of Rs. 10 lakhs by the Commissioner. 2. Shri A.P. Mathur, learned Advocate submitted that the appellants manufacture Caustic Soda Flakes which are packed in HDPE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore the demand and penalty cannot be sustained against the appellant. 3. Countering the arguments, Shri Sanjiv Srivastava, learned JDR, submitted that the appellants have not maintained proper record of the HDPE bags said to be damaged during the process of manufacture. There was also no physical stock of the damaged bags in the factory. He also drew our attention to other evidence whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 it should vary from 96% to 98%, in no case more than 98%. He also mentioned that they have not maintained the record of the HDPE bags which is evident from the fact that sometimes the bags used for packing were found more than what was available in the plant; for instance on 14-9-1994 the appellants had only 650 bags in their plant whereas they had shown the packing of 1330 Nos. of bags. He conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein he had clearly mentioned that the concentration of caustic soda ranges from 96% to 99% and submitted that Sharma had not stated that concentration varied from 96% to 98% only. 4. We have considered the submissions of both the sides. We observe that the department has based their entire case on the basis of shortage found in HDPE bags which cannot be considered to be conclusive eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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