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2015 (10) TMI 1117 - CESTAT NEW DELHI

2015 (10) TMI 1117 - CESTAT NEW DELHI - 2015 (321) E.L.T. 330 (Tri. - Del.) - Penalty u/s 11AC - Shortage of goods - Held that:- If there is only shortage and no cogent evidence has been produced. Therefore, charge of clandestine removal of the goods is not sustainable. Admittedly, in this case except shortage no cogent evidence has been produced on record. Further, I find that to impose penalty under Section 11AC read with Rule 25 of the Central Excise Rules 2002, the ingredients of provision o .....

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- 26-3-2015 - Shri Ashok Jindal, Member (J) Shri Rajesh Chhibber, Advocate, for the Appellant. Shri G.R. Singh, DR, for the Respondent. ORDER By way of this appeal the appellant is contesting penalty imposed on them under Section 11AC of the Act read with Rule 25 of the Central Excise Rules, 2002. 2. The facts of the case are that on 26-9-2008 an investigation was conducted at the premises of the appellant and shortage of finished goods namely MS section and MS bar was found short of 41.62 .....

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pellant is before me. 3. Ld. Counsel for the appellant submits that there is a clear cut finding by the ld. Commissioner (A) in the impugned order that mere shortage detected in the stock of finished goods is not sufficient to hold that said goods have been removed clandestinely by the appellant without payment of duty in the absence of any concrete and cogent evidence of clandestine removal of goods. But he imposed the penalty on the appellant. 4. On the other hand ld. AR reiterated t .....

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