2010 (9) TMI 588

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..... )]. - Heard Departmental Representative for the appellants. None present for the respondents. 2. This appeal arises from the order dated 28-2-2008 passed by the Commissioner (Appeals). By the impugned order, the appeal filed by the department against the order of the adjudicating authority has been dismissed. 3. The appeal was filed on the ground that the adjudicating authority erred .....

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..... xcise Act, 1944 was raised in the show cause notice or not, the Departmental Representative could not point out any fact apart from saying that the fact the shortage of the goods was admitted by the authorized signatory of the respondents. 5. In fact in relation to the alleged admission, the averment in the show cause notice was that a statement of Shri Rajeev Chaturvedi, Authorised Signator .....

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..... ion, the same has to be considered in its entirety and the entire statement has to be read in totality and admission cannot be considered by referring to the part of the statement. So-called admission in relation to removal of stock of inputs was clearly qualified by the statement that the same was done by the staff of factory in the absence of authorised signatory. The show cause notice nowhere d .....

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..... ere was no question of imposition of penalty by the adjudicating authority. 7. Apart from what is stated above, there is clear finding by the lower authorities that the department has failed to produce any evidence about clandestine removal of the inputs. Nothing has been pointed out to me except the said statement while contending that there was shortage on account of clandestine removal of .....

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..... in pursuing the matter. All these aspects should be borne in mind by the committee, while deciding whether the matter requires to be pursued in appeal or not. Plain reading the review order passed by the Commissioner to justify filing of the appeal clearly reflect non application of mind. 8. In the facts and circumstances of the case, the appeal is dismissed. The appeal is accordingly disposed o .....

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