TMI Blog1999 (3) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 31,000/- and imposition of penalty of Rs. 1,000/-. The charge is non-accountal of inputs received in the factory. Accordingly, duty as payable on the inputs found short, has been demanded. This duty-demand has been affirmed in the impugned Order. The appellants have submitted that the impugned Order has not considered the submissions made by `the appellants and recorded findings on them. The Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so at the time of personal hearing . This is too bad. The Order does not mention or discuss the matters in dispute, and the explanation offered by the appellants as also the findings given by the Assistant Commissioner, observing how the appellate authority considers those findings to be reasonable. Therefore, the grievance of the appellants that the Order does not consider their defence, is ge ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
