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2013 (11) TMI 1219 - AT - Central ExciseImposition of Penalty u/s 11AC of Central Excise Act,1944 - Shortage of stock – Assessee accepted the said shortage in the stock and agreed to discharge the duty – Held that:- The contention of the assessee accepted that the shortages could be on account of various factors, including the practice of determining the weight on applying average weight of each bundle - In absence of cogent evidences or admission of removal of goods clandestinely from the factory without payment of duty, the ingredients of Section 11AC of the Central Excise Act. 1944, are not attracted - Penalty has not been proposed under other provisions of Central Excise Act or the Rules made thereunder, except under Section 11AC of the CEA,1944 - as penalty is not imposable under Section 11AC of CEA,1944 and in absence of proposal of penalty under any other penal provisions, thus, no penalty could be imposed on the Appellant for the shortage –order set aside to the extent of confirmation of Penalty – Decided partly in favour of Assessee.
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