2006 (9) TMI 78

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..... .E/6/2004 - Final Order No. A/1637/2006-WZB/C -I V/(SMB) - Dated:- 19-9-2006 - [Order] - This is an appeal filed by the department against the order of the Commissioner (Appeals) vide order No. SDK (2197-2198) 219-220/M-I/2003 dated 30-9-2003. Commissioner (Appeals) upheld the order of the Joint Commissioner in so far as it related to demand of duty/irregularly availed Cenvat credit amounting .....

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..... w materials. The assessee also sought to attribute the shortage in finished product as due to possible pilferage from the factory by way of theft by others. 4. This is a clear case where production and clearance records were not maintained properly and shortages were not explained satisfactorily. At the same time, the alleged clandestine removal has not been proved by any direct evidence. The or .....

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