2010 (12) TMI 199

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.... Present for the Respondent:  Shri None PER: RAKESH KUMAR 1. The facts giving rise to these appeals are, in brief, as under:- 1.1 The respondent are manufacturer of HDPE laminated fabric chargeable to Central Excise duty. On receipt of the intelligence, that they are indulging in the evasion of Central Excise duty by way of suppressing production of finished goods and removing the....

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....y the show cause notices were issued for confirming duty demand and also imposition of penalty under Section 11AC read with Rule 25 on the respondent company as well as on the Director under Rule 26.  Both the show cause notices were adjudicated by the Assistant Commissioner by two respective orders by which the duty demands were confirmed alongwith interest and penalty of equal amount was im....

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.....11.2010, they have requested the decision on merits. 3. Heard Shri S.K.Bhaskar, learned SDR, who pleaded that the respondents factory was visited twice and on each occasion there was huge shortage of HDPE laminated fabric, that  the respondents director also stated that the goods found short has been cleared clandestinely without payment of duty; that in view of such huge unexplained shor....

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....ccasions, the director of the respondent firm, Shri Dhruv Ruia not only accepted the shortage but also admitted that the goods have been cleared clandestinely without payment of duty. When the shortage of huge quantity was detected on both the occasions, and on both the occasions the respondent accepted the shortage and stated that the same is on account of clearance of the goods without payment o....