2008 (7) TMI 809

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....ri Hemant Bajaj, Advocate, for the Respondent. [Order]. - These two appeals have been filed by the Revenue against order-in-appeal Nos. 983-84/CE/CHD, dt. 18-10-06 passed by Commissioner (Appeals), Chandigarh. In this case, the jurisdictional Dy. Commissioner upholding the allegation of clandestine removal confirmed duty demand of Rs. 83,420/- against the Respondent company and imposed penal....

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....But having done that, he further observed that the shortage of finished goods cannot be considered as clandestine removal unless supported by any corroborative evidence and ordered that hence no penalty is imposable on the company or the Director/Partner. It is against this order of Commissioner (Appeals) that the Revenue have filed these appeals. 2. Heard both the sides. 2.1 Shri ....

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....nd that in these circumstance neither there is any case for imposition of penalty equal to the duty allegedly evaded nor there is any justification for imposition of penalty on Shri Sanjay Jain, executive of the Respondent company. 3. In this case, the shortage of the finished goods - 24.676 M.T. of beams/joists has not been disputed and the Respondents even prior to issue of show cause no....

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....iginal demanding interest and imposing further penalty on both the Appellants is set aside and the amount of duty and 25% penalty imposed is confirmed. He also set aside the penalty on Shri Sanjay Jain observing that shortage of finished goods in stock cannot be considered as clandestine removal unless supported by any other corroborative evidence and hence no penalty is imposable on the company a....