2007 (7) TMI 265

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..... iyan, Member (Technical)] - This appeal is against the order of the Commissioner (Appeals) No.RS/32/SRT-II/2005 dt.19/12/2005.  None appeared for the appellant.  Heard Ld. DR for the Department and perused the records.  2. The relevant facts, in brief, are as follows:- (a) A sum of Rs.65,696/- has been demanded on the ground that the RG-1 stocks at the end of the year 94-95 and 9 .....

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..... en RG-1 stock and the balance sheet stock vis-a-vis the total stock handled for the entire period. It is also not been indicated that the accounting pattern in RG-1 is identical to the accounting pattern adopted for the balance sheet. Under these circumstances, the explanation offered by the appellant cannot be disregarded. The allegation of clandestine removal is a serious charge and requires cor .....

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