9911796707
TMI Blog2008 (10) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order]. - Revenue filed this appeal against Order-in-Appeal dated 29-9-2006 passed by the Commissioner of Central Excise (Appeals), Chandigarh. 2. The relevant facts of the case, in brief, are that the Respondents are engaged in the manufacture of Liquid Carbon Dioxide and Dry Ice classifiable under sub-heading No. 2811.10 of the Schedule to the Central Excise Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue filed this appeal. 3. Ld. DR on behalf of the Revenue reiterates the grounds of appeal. He submits that the Commissioner (Appeals) while passing the order has totally overlooked the clandestine removal of the Liquid Carbon Dioxide. He further submits that the Representative of the Respondent, Shri Virender Singh admitted the difference between the Daily Plant Log Sheets and Daily St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usal of the records, I find that the charge of clandestine removal of the goods is based on Daily Plant Log Sheets. It is noted that the respondent did not record the production in Daily Production Register for the period 1-1-2005 to 22-2-2005. But, they entered the quantity of clearance of finished goods in the said register. On a query from the Bench, the ld. Advocate submits that the daily prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, therefore, the Revenue calculated the demand of duty on the basis of Daily Plant Log Sheets and clearance of figures as recorded in the daily stock account. Thus, I do not agree with the findings of the Commissioner (Appeals). I agree with the finding of the Adjudicating Authority that such huge quantity of loss is beyond imagination. The respondent had given reasons for such losses. In my vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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