COMMISSIONER OF CENTRAL EXCISE Vs. HARCHARAN AND BROTHERS

JUDGEMENT

(1.) In this appeal the Revenue has challenged the correctness of the impugned order -in -appeal vide which the Commissioner (Appeals) has reversed the order -in -original and set aside the duty demand and penalty against the respondents as determined by the adjudicating authority.

(2.) The learned SDR has contended that there is ample evidence to prove the clandestine removal of the goods without payment of duty during the period in question (1 -4 -1994 to 30 -9 -1994) by the respondents and the Commissioner (Appeals) has wrongly ignored the same. Therefore, the impugned order deserves to be set aside.

(3.) On the other hand, the learned SDR has reiterated the correctness of the impugned order.