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SWASTIK UDYOG Versus COMMISSIONER C. EX. & S.T., MEERUT-I

2015 (10) TMI 1117 - CESTAT NEW DELHI

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 eviden .....

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pression of facts or contraventions of provision with an intent to evade payment of duty. Admittedly, all these ingredients are absent in the case. Only there is a mere shortage of stock. Therefore, I hold that penalty under Section 11AC or Rule 25 o .....

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r 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 .....

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ant for shortages of finished goods found in their factory and demand was proposed to be confirmed. Penalty under Section 11AC read with Rule 25 of the Central Excise Rules 2002 was also proposed. Both the lower authorities confirmed the demand and a .....

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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 .....

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ubmissions. 6. In this case the finding of the ld. Commissioner (A) is 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 ex .....

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