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TMI Blog2016 (12) TMI 1640X X X X Extracts X X X X X X X X Extracts X X X X ..... ue ORDER Per: Shri P. K. Choudhary M/s Britannia Engineering Ltd., the appellant herein, is a manufacturer of road rollers and tea machineries and parts thereof. During the stock verification by the Central Excise Officers on 06.05.1999, as per RG-I, they recorded stock of 20 Nos. road rollers and on physical verification, 8 Nos. of road rollers were found short. Show Cause Notice was iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llers amounting to Rs. 6,96,124/- was wrongly confirmed and thereby penalty equal to confirmed duty of Rs. 6,96,124/- was wrongly imposed under Section 11AC of the said Act. He further submitted that road rollers are not of common selling item bought and sold amidst people of common walk of life and any buyer of such 8 Nos. of road rollers, which ply on road having unique number allotted to it, co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt being a Public Sector Undertaking would not have any interest in taking resort to clandestine removal of goods - the appellant cannot be attributed with any malafide intention to evade payment of duty - nor they can be held liable to penalty. He also relied on the decision of this Tribunal in the case of M/s I. O. C. L. Vs. CCEx, Ahmedabad : 2013 (291) ELT 449 (Tri.-Ahmd.). 3. The ld.A.R. for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contention of the appellant, nor the senior officials explained the fact that the 8 Nos. of road rollers were lying in the factory. So, the contention of the ld. Advocate cannot be accepted as it was not substantiated by any evidence. The case laws referred by the ld. Counsel are not applicable in the present facts and circumstances of the case. 6. In view of the above discussions, I do not fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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