2018 (3) TMI 240

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..... The challenge in the present appeals is to imposition of Rs. 2,55,782/- imposed upon the appellant in terms of the provisions of Section 11 AC of the Act. 2. After hearing the learned representative of the appellant as also the learned AR for the Revenue and after going through the impugned orders I find that the appellant is engaged in manufacture of M/s Ingots. As a result of visit of the offi .....

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..... se, Vapi : 2011 (263) E.L.T. 604 (Tri. Ahmedabad) observed that though the appellant had admitted shortages and have agreed to pay the duty thereon so as to avoid litigation but in the absence of any evidence to corroborate the allegations of clandestine removal, penalty is not imposable. Further, I note, no investigation has been made by the Revenue trying to find out the evidence as regards raw .....

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