TMI Blog2013 (5) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ited in the statutory records and is not based on the end product manufactured without any record that how much quantity of raw material is consumed. Therefore shortages of raw material demanding cenvat credit and interest are required to be confirmed. So far imposition of penalty u/s 11AC is concerned it is observed that this Section was introduced in the Act w.e.f. 28.09.96 which is after the of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed by adjudicating authority under OIO No.SD/DC/34/06-07/R dated 30.10.06 which was upheld by Commissioner (Appeals) under OIA No.KKS/107/Daman/08 dated 14.03.08. Appellant came before this Tribunal who vide order No.A/1783/WZB/AHD/2008, dt.22.08.08 remanded the case for decision on the point of limitations in the light of law discussed by Tribunal. Commissioner (Appeals) vide his OIA No.CS/52 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act were not in operation and, therefore, no penalty under Section 11AC can be imposed. 3. On the other hand ld. A.R. argued that the only point during remanding of case was to decide the matter on the issue of limitations and as per the following case laws the issue stands settled in favour of the department:- (i) CCE Surat Vs. Neminath Fabrics Pvt. Ltd. [2010 (256) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and can not be taken as binding on the proceedings. The argument of the appellant that shortages were due to the burning loss or handling losses is not supported by any authentic literature which confers that in the processes undertaken by the appellants such losses occur. In the absence of any such scientific literature it cannot be said that appellants have discharged their burden explaining t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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