COMMISSIONER OF CENTRAL EXCISE Vs. RELAXO INTERNATIONAL

JUDGEMENT

(1.) The Revenue has filed this appeal challenging the order dated 28-4-2005, 2005 (192) E.L.T. 1100 (Tri.-Del.), passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 'the Tribunal') vide which the demand raised by the Revenue has been set aside and consequential relief has been granted to the assessee-respondent.

(2.) The case of the Revenue is that the respondent who is a manufacturer of footwear?s in his factory premises in Gurgaon had removed certain final product without payment of duty. Mr. Gurpreet Singh, submits that physical verification of the stocks of the respondent was conducted by the officials of the Excise Department on 1-6-1998 and it was found that 1750 pairs of branded footwear were short and thus, the footwear?s were clandestinely removed and the respondent was liable to pay excise duty as well as penalty on the same for their removal without payment of duty. The Tribunal has given the following finding:

(3.) In view of the above, we find no merit in the appeal and the same is accordingly dismissed.