2009 (6) TMI 741

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....Mayank Garg, Advocate, for the Respondent. [Order]. -  The relevant facts of the case, in brief, are that the respondents are engaged in the manufacture of M.S. Ingots and M.S. Castings at their factory on 5-5-2006. The Central Excise Officers visited the respondent's factory and conducted stock verification. The said officers ascertained shortage of finished goods involving central exc....

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....dent submits that the shortage was detected during the stock verification. There is no material of clandestine removal of the goods and penalty under Section 11AC of the Act is not warranted. He relied upon the decision of the Hon'ble Punjab & Haryana High Court in the case of Commissioner of Central Excise, Ludhiana v. Omkar Steel Tubes (P) Ltd. reported in 2008 (221) E.L.T. 200 (P & H). 4.&em....