2001 (7) TMI 533

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..... n, SDR, for the Respondent. [Order per : Jyoti Balasundaram Member (J)]. - The above appeal arises out of the order of the Commissioner of Central Excise (Appeals) Jaipur, by which he has upheld duty demand of Rs. 39,883 on shortage of processed man-made fabrics, upheld the confiscation of 1721 Mtrs. of finished man-made fabrics on the ground that their value had been wrongly declared, with opt .....

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..... actual and hence confirm the duty demand thereon. Similarly, the demand on shortage of 690.40 Mtrs. of grey fabrics is confirmed, although the shortage was only 0.04%, for the same reason. The confiscation of finished man-made fabrics is upheld since the value declared by the supplier of the raw materials has been found to be incorrect. The redemption fine does not call for any reduction having r .....

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