TMI Blog2006 (12) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... llants challenge the demand of duty of ₹ 5,69,075/- and penalty of equal amount, which has been confirmed on 142268.79 Linear Meters of processed fabrics which was not accounted for and which was not shown to have been cleared by the respondents herein who are processors of man-made fabrics on payment of duty. The appellant had received a quantity of 2102962.00 Linear Meters of grey fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be concluded that the shortage of fabrics is due to their having been cleared without accountal in statutory record and without payment of duty. The appellants explain the shortages as due to shrinkage of fabrics during the processing. The department has jumped to the conclusion that the appellants have clandestinely cleared the fabrics without any evidence to corroborate the same. In the light ..... X X X X Extracts X X X X X X X X Extracts X X X X
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