TMI Blog2011 (2) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... een retracted - Moreover such a huge shortage cannot be due to mistakes in recording of weight -. Since this is a case of clandestine removal, in view of Hon ble Supreme Court s judgment in the case of Union of India vs. Rajasthan Spinning Weaving Mills (2009 -TMI - 33419 - SUPREME COURT OF INDIA), penalty under Section 11AC would be imposable irrespective of whether the duty on the goods clande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded under Section 14 of the Central Excise Act also admitted that the shortage was on account of clearance of M.S. Ingots without issuing any Central Excise invoices and without payment of duty. After issue of notice, the Jurisdictional Assistant Commissioner vide order-in-original dated 10/9/08 confirmed the duty demand against the respondent, appropriated the amount already deposited by him, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard Mrs. Rim Jhim Prasad, the learned DR, who pleaded that the manner of stock taking and the shortage of M.S. Ingots has not been disputed by the Respondent, that the respondent s representative had, in fact, in his statement recorded under Section 14 of the Central Excise Act had admitted that shortage was due to the removal of the M.S. Ingots without any invoice and without any payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determining the quantity of finished goods had not been disputed and the shortage 48.473 M.T. of M.S. Ingots had been accepted, as against RG-1 balance of 52.325 M.Ts, of M.S. Ingots, the stock of M.S. Ingots available was only 3.852 M.T. The respondent s representative at that time in his statement recorded under Section 14 of the Central Excise Act had admitted that the quantity of M.S. Ingots ..... X X X X Extracts X X X X X X X X Extracts X X X X
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