2009 (1) TMI 728

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....ni, DR, for the Respondent. [Order]. -  The appellant's factory was visited by the Central Excise Officers on 8-11-04 and at that time in the course of verification of the stock of the finished goods, finished goods valued at Rs. 18,88,151/- were found short vis-a-vis the balance of finished goods as recorded in the RG - I register. The duty involved on these goods was Rs. 3,08,147/-, a....

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....ny were initiated. The Asstt. Commissioner vide order in original dated 30-1-2006 confirmed the duty demand of Rs. 3,08,147/- and besides this, imposed penalty of Rs. 3,08,147/- on the appellant firm under Section 11AC and penalty of Rs. 75,000/- on Shri Lalit Saini under Rule 26. On appeal the Commissioner (Appeals) while upholding the duty demand and penalty under Section 11AC set aside the pena....

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....ement in the case of CCE v. Malbro Appliances P. Ltd. reported in 2007 (208) E.L.T. 503 (Del.) = 2007 (5) S.T.R. 256 (Del.) = 2007 (79) RLT 109 (Del.). 3. Shri R.K. Saini, ld. DR defended the impugned order reiterating the Commissioner (Appeals)'s findings. 4. I have carefully considered the submissions from both the sides. The appellant do not dispute the shortage of the finished ....