2010 (5) TMI 744

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....ndent. ORDER This is an appeal against the order of the Commissioner (Appeals) No. 145-C.E./2007 dated 31-10-2007. 2. Heard both sides. 3. When the officers visited the appellants' factory on 11-2-2006, the statutory records were not available in the factory premises and it was claimed that the Director of the Company has carried them to Kanpur, where Head Office was situated for the purpose o....

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....s). He submits that in the absence of any evidence of clandestine removal, the imposition of penalty under Section 11AC is not warranted. 5. Ld. DR reiterates this findings and reasoning of the Commissioner (Appeals). 6. I have carefully considered the submissions and perused the records. There was no challenge to the liability to the duty either before the Original Authority or before the Commi....