2009 (5) TMI 634

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....M. Singh, DR, for the Respondent. [Order]. - Heard both sides and perused the records. 2. Relevant facts of the case, in brief, are that on 26th August, 2005 Central Excise officers visited the appellants' factory and conducted stock verification of finished goods as well as inputs. The said officers detected shortage of inputs involving central excise duty of Rs. 1,69,728/-. Authori....

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....rt in the case of CCE, Ludhiana v. Omkar Steel Tubes (P) Ltd., reported in 2008 (221) E.L.T. 200 (P& H). 4. Learned D.R. submits that Commissioner (Appeals) has already reduced the penalty after considering the facts and circumstances of the case. He also submits that the appellants failed to explain the reason for shortage which implies clandestine removal of the goods. He also submits th....

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....n for shortage. The adjudicating authority imposed penalty of equal amount of duty under Section 11AC as the assessee failed to furnish reason of shortage. Commissioner (Appeals) set aside the penalty, upheld by the Tribunal. Revenue filed appeal which was also dismissed by the Hon'ble Court. It is revealed from the impugned order that Commissioner (Appeals) observed that the department could not ....