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2018 (12) TMI 772 - AT - Central ExciseClandestine removal - shortage of stock - MS Flat - invocation of provision of Section 11AC - Held that:- There is no evidence brought on record by the Department to substantiate that the goods found short were clandestinely removed. The manufacturer’s obligation to account for the goods received as inputs and the finished good in stock Register is a statutory obligation, failure to do so clearly attracts the penalty provisions. However, no evidence has been relied upon by the Department justifying invocation of provision of Section 11 AC. The challenge of the appellant seeking setting aside of demand of Duty, does not deserve to be accepted. Having held that it is not a case for invoking the provisions of Section 11AC, the penalty imposed is set aside - a general penalty of ₹ 5,000/- under Rule 27 of the Central Excise Rules, 2002 is imposed for breach of Rules. Appeal disposed off.
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