2010 (2) TMI 997

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....te, for the Respondent. ORDER Against waiver of penalty made by both the authorities Revenue came in appeal. Revenue's contention is that once there is stock discrepancy found and particularly shortage of raw material resulting in duty loss of Rs. 1,27,224/-, the case was covered by Section 11A of the Central Excise Act, 1944 (hereinafter referred to as "The Act"). Once it is so covered, Sec....

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....act. The authorities below have found that there was no corroborative evidence to establish that the goods were clandestinely removed. In absence of mala fide, provision of Section 11A(2B) shall apply when the appellant has discharged the duty liability on ascertainment of such liability at the instance of Revenue. In such circumstance, even show-cause notice should not have been issued because du....

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.... under proviso to Section 11A(1) of the Central Excise Act, 1944. It appears that the authorities were satisfied that the assessee may only be covered by Section 11A(1) of the Central Excise Act, 1944 without being covered by its proviso to get immunity under Section 11A(B) of the Act for no penalty. In absence of ingredients of proviso to Section 11A of the Act and the notice issued does not esta....