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2015 (6) TMI 986 - AT - Central ExciseLiability of duty on account of non-accountal shortage of goods - Held that:- Record reveals that ld. adjudicating authority penalized the appellant under Rule 25 read with Section 11AC of Central Excise of 1944. Rule 25 of Central Excise Rules, 2002 deals with circumstances in which penalty can be imposed taking shelter of section 11AC of Central Excise Act, 1944. The present case is a case which is concerned for non-accountal of excisable goods manufactured or stored by the appellants. It is in respect of shortage noticed in the course of inventory during investigation. When such is the event this is a case inviting penal provision of section 11AC with the aid of Rule of 25 Central Excise, 2002. Therefore, the appeal is remanded to the Commissioner (Appeals) to reconsider the provision of law relating to penalty and pass appropriate order granting fair opportunity of hearing to the appellant. In this case the appellant has contested duty liability and consequently imposition of penalty. This Tribunal has not given any finding on the issue of duty liability. Therefore, recall the order of this Tribunal dated 21-10-2014 and direct the registry to relist the appeal to be heard on merits.
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