COMMISSIONER OF CENTRAL EXCISE Vs. PARABOLIC DRUGS LTD.

JUDGEMENT

(1.) HEARD both sides.

(2.) THE Revenue's appeal is directed against the findings arrived at by the ld. Commissioner (Appeals) in the impugned order. The Commissioner in his impugned order has dealt with the department's appeal against the order -in -original as well as the appeal of the respondent.

(3.) SO far as the respondent's appeal relating to demand of duty on the shortage of raw material is concerned, it has been noted that, the demand has been confirmed by the adjudicating authority on the ground that either the raw material itself has been removed clandestinely or the said raw material was not brought to the factory and credit taken without any documentary basis. The Commissioner (Appeals) considered this finding of the adjudicating authority to be totally vague and without any basis and noted that, adjudicating authority himself is not sure about the irregularity or offence committed by the appellant (respondent). Against this finding of the Commissioner (Appeals), the Revenue's appeal has not specifically given any contrary facts or findings to assail the said findings. Therefore, the Revenue appeal against this finding is without any substance and is rejected and the findings of the Commissioner (Appeals) therein are confirmed.