2008 (8) TMI 733

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..... r, JDR, for the Respondent. [Order]. After dispensing with the condition of pre-deposit of duty of Rs. 2,19,133/- and penalty of identical amount, I proceed to decide the appeal itself inasmuch as the issue lies in a narrow campus. 2. The appellants are engaged in the manufacture of plastic lay flat tubing, plastic films, plastic bags etc. falling under Chapter 39 of the Central Excise .....

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..... ent appeal 3. After having gone through both the orders, I find that the entire case of the Revenue is based upon shortage in respect of quantity of inputs mentioned in the 3 CD Income Tax Return. The original adjudicating authority has observed that except for the above, there is no other corroborative evidence to establish that the shortage was on account of short-receipt of raw material. The .....

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