2004 (2) TMI 411

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.... appeal is directed against the order of the Commissioner (Appeals), whereunder the appeal of the appellants against the order imposing penalty was rejected. 2. Briefly stated the appellants were held liable to pay duty of Rs. 68,216/- in respect of 15.15 MTs of S.S ingots, which were found short in the physical stocks when compared to the balance recorded in books of accounts. The appellant....

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....s being reopened to demand the duty, that escaped assessment. Since the goods have been clandestinely removed, the show cause notice issued by the Superintendent cannot become the one as being without the authority of law. Hence, I reject this plea. 4. Another challenge is that since the penalty was proposed under Section 11AC as well as Rule 173Q penalty under Section 11AC could have been o....