2009 (4) TMI 722

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anoj Kumar Rajak, SDR, for the Respondent. [Order]. -  During the surprise visit of the factory of the appellant on 25-12-2004, the officers found shortage of finished goods (MSCTD bars) as compared to the daily stock register. There was no discrepancy in the stock of raw-materials and waste and scrap. After issue of show cause notice, adjudication and appellate proceedings, duty demand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... evidence has been brought on record. He has also accepted the contention of the appellants that the shortage of finished CTD bars was found because of method of accounting the scrap received by the appellants. The appellants were accounting for scrap on the basis of weight declared by the suppliers and accounting for the finished production in the daily production register after providing for 8% ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t there was clandestine removal and the Commissioner (Appeals) also has not given valid reasons for enhancing the penalty under Section 11AC. This is a case of shortage simplicitor and does not deserve the penalty under Section 11AC of Central Excise Act, 1944. The learned D.R., reiterates the arguments given by the Commissioner (Appeals). 3. I have considered the submissions made by both ....