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2018 (2) TMI 244 - CESTAT HYDERABADGoods found short in the duty free shop - demand of duty - Charge of clearing of duty free goods and unaccounted goods from duty free stores of this appellant - Held that: - the 1st Appellate Authority has correctly held against the appellant and findings are very relevant and in detail - it was held that the evidence on record in the form of oral evidence of the employees which have been elaborately discussed in the earlier Order-in-Original dated 25.04.2012 as well as the impugned order clearly show that there was concerted manipulation of accounts, stock-registers etc., which resulted in excess and/or shortage of goods which were detected by DRI. Such commission of offence cannot but be punished appropriately under law as provided in Section 112 of the Customs Act, 1962. In the facts of the case, it has to be held that the employer has been irresponsible for ensuring proper conduct by employees and employer has been irresponsible for ensuring proper conduct by employees and cannot absolve himself of the liability - the factual findings of the 1st Appellate are not controverted in any manner. Appeal dismissed - decided against appellant.
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