2007 (6) TMI 465

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..... dent. [Order per : S.L. Peeran, Member (J)]. This appeal arises from the Order-in-Appeal No. 6/2005 Central Excise dated 17-1-2005, passed by the Commissioner of Central Excise (Appeals), Bangalore. The Revenue has proceeded to confirm the demand of Rs. 41,221/- in respect of 36,762 Nos. of cigarettes on the allegation that the same has been removed clandestinely. The above quantity of c .....

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..... s of the Commissioner (Appeals). 3. On a careful consideration of the matter, it is seen from the impugned order that the appellants had filed FIR with regard to the theft of cigarettes and the same has been intimated to the Department. In view of this position, the question of alleging clandestine removal does not arise. Further plea is that the factory was under physical control of the Departm .....

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