TMI Blog2017 (11) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... years from the relevant date for recovery of duty and penalty equal to the amount of duty as well as interest. There are several reasons brought out by learned adjudicating authority as to unaccountal of finished goods resulting in clearance thereof without payment of duty. Burning loss was found to be abnormal; the input/output ratio was not established; the diameter of the tools and machineries were questioned; shortages of finished goods were noticed by the investigation. Present case being case of deliberate evasion, there shall be no concession in penalty. Appeal dismissed - decided against appellant. - E/86826, 86829 & 86830/15 - A/89677-89679/17/SMB - Dated:- 16-8-2017 - Shri D.N. Panda, Judicial Member Shri D.R. Gadek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act has made provision to impose penalty equal to the amount of duty where duty evasion is made intentionally for any of the reasons stated in proviso to section 11A of the Central Excise Act, 1944. But Section 11A(5) shows that where no ingredients of sub-section (4) of section 11A of the said Act is present and details relating to the transactions are available on the record, in such case only, no notice shall be issued to an assessee within 5 years from the relevant date for recovery of duty and penalty equal to the amount of duty as well as interest. 5. It is an established case from the show-cause notice that proviso to section 11AC was proposed to be applied on the facts and circumstances of the case for imposition of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCO Industries Ltd. - 2013 (297) ELT 457 (Tri. - Del) is a case of adjudication where there was no objective criteria followed to determine the shortage of goods alleged by investigation for which that was unsustained. In that case, Tribunal noticed that there was not even any circumstantial evidence existed to prove discrepancy by Revenue to infer that there was clandestine removal of the goods. 8. In the present case, there are several reasons brought out by learned adjudicating authority as to unaccountal of finished goods resulting in clearance thereof without payment of duty. Burning loss was found to be abnormal; the input/output ratio was not established; the diameter of the tools and machineries were questioned; shortages of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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