- (1.) Heard learned counsel for the appellant.
(2.) In appeal is the order passed by the Customs Excise and Service Tax Appellate Tribunal dated 3-8-2005 allowing the appeal of the respondent No. 1 by setting aside the demand of Rs. 72,707/- as the duty adjudicated on alleged clandestine removal of the fabric from the factory and like amount of the penalty levied by the Adjudicating Officer.
(3.) The respondent manufacturer has paid duty on removal of its product from the factory premises as per the register-1 required to be maintained by him under statutory provisions. On visit of the premises by the Excise Authorities on 11-9-1997 a register was found. According to the Adjudicating Officer the said register was maintained for registering the product at the factory. Its comparison with register maintained in RG-1 form showed difference in stock and, therefore, assuming it to be a case of clandestine removals of goods, the Adjudicating Officer levied the duty of stock so removed at Rs. 72,707/- and levied penalty of the like amount.;