2009 (2) TMI 129

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..... cannot be presumed because the shortage which was detected during stock verification stood explained and the same has occurred due to clerical mistake. Assessee has deposited the duty without any protest before issue of show-cause notice. There is no material to support the clandestine removal of goods. Once the aforementioned findings of fact are there then it is not possible to apply the provisi .....

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..... hich was detected during stock verification stood explained and the same has occurred due to clerical mistake. The Tribunal has also found that the assessee has deposited the duty without any protest and, therefore, there is no substance in the plea raised by the revenue in respect of demand of duty. It has also come on record that the assessee has paid the duty upon detection of the shortage befo .....

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