2008 (11) TMI 536

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y, Consultant, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant has filed this appeal against the impugned order whereby the demand of Rs. 15,71,460/- was confirmed in respect of the cigarettes found short in the factory and the penalty was imposed under Rule 173Q of Central Excise Rules. Reve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ound in duty paid godown should be adjusted against the cigarettes found short in the factory. 4. We find that the factory premises of the appellant were visited by the Revenue officers and the cigarettes found in factory were compared with the statutory record and Revenue found that certain quantity of different brand was found short. The demand was quantified by taking into consideration....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eal filed by Revenue, we find that prayer for imposition of equal penalty under Section 11AC of the Central Excise Act, 1944. The adjudicating authority imposed the penalty under Rule 173Q of the Rules and the same has been reduced by the Commissioner (Appeal). The Revenue has not reviewed the order passed by the Adjudicating Authority for imposing penalty under Section 11AC of the Act. As there i....