TMI Blog2008 (1) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. The relevant facts of the case in brief are that on 24-12-2001, the Central Excise officers visited the appellants' factory and verified the stock of inputs, final products and detected the shortage of stock of inputs and final products. The Central excise officers also resumed various documents from the appellants factory. The appellants admitted the shortage of the stocks and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority dropped the proceedings against all the invoices and GRs except one invoice and GR, against which no goods was delivered. He further submits that there is no evidence of clandestine removal and, therefore, imposition of penalty under Section 11AC and Rule 13 of Cenvat Credit Rules are not sustainable. He also submits that that the appellant no. 2 is the Director, he has no knowledge o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tine removal of the goods. Therefore, the penalty under Section 11AC of the Central Excise Rules as well as under Rule 13 of Cenvat Credit Rules, 2001 is not sustainable. 5. Regarding demand of duty of Rs. 38,568/-, on the basis of Invoice and G.R.s, I find force in the submission of the ld. DR. The appellant contended that the original invoice no. 1016, dated 11-12-2001 in the name of M/s. Mick ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the said GR. Therefore, demand of duty is justified. I find that the adjudicating authority, after examining the documents, confirmed the demand of duty on the basis of the said two evidences. Therefore, the demand of duty of Rs. 38,568/- is justified. I also noted that it is a clear case of clandestine removal of the goods and, therefore, penalty of equal amount of duty under Section 11AC is i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
