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2011 (2) TMI 825 - CESTAT, DELHIClandestine removal - shortage of 48.473 M.T. of M.S. Ingots - The respondents in his statement recorded under Section 14 of the Central Excise Act had admitted that the quantity of M.S. Ingots found short had been removed without payment of duty and without issue of invoice and that statement has not been retracted - Moreover such a huge shortage cannot be due to mistakes in recording of weight -. Since this is a case of clandestine removal, in view of Hon ble Supreme Court s judgment in the case of Union of India vs. Rajasthan Spinning & Weaving Mills (2009 -TMI - 33419 - SUPREME COURT OF INDIA), penalty under Section 11AC would be imposable irrespective of whether the duty on the goods clandestinely cleared had been paid prior to issue of show cause notice - The Revenue s appeal is allowed.
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