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2015 (10) TMI 1163 - CESTAT AHMEDABAD

2015 (10) TMI 1163 - CESTAT AHMEDABAD - TMI - Duty demand - Imposition of penalty - Shortage of finished goods - Held that:- 10 invoices as mentioned in the Annexure C were also mentioned in the Annexure A to the show cause notice. It is noticed that the Commissioner (Appeals) rejected the submission of the appellant in respect of the 6 invoices on the basis of certain documents collected from the appellant. In any event, the appellant should be given an opportunity to produce the evidence i .....

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.2008, the Central Excise Officers visited the appellant s factory and detected shortage of finished goods. The Adjudicating Authority confirmed the demand of duty alongwith interest and imposed penalty. The Commissioner (Appeals) upheld the Adjudication Order. 3. The Learned Counsel on behalf of the appellant restricted his submissions in respect of the demand of duty on the basis of Annexure C to the show cause notice. It is submitted that the 10 invoices as mentioned in the Annexure C has alr .....

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