2011 (2) TMI 825

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....Per. Rakesh Kumar :- The respondent are manufacturers of M.S. Ingots. On 5/5/06, in course of stock taking by the Jurisdictional Central Excise officers, shortage of 48.473 M.T. of M.S. Ingots was detected on which the duty involved was Rs. 1,14,706/-. Shri Subhash Chandra Srivastava, Authorized Signatory of the respondent, admitting the shortage and also accepting the manner of physical stock ....

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....nt of clandestine removal or on account of mistake in recording the weight of the ingots. It is against this order of the Commissioner (Appeals) that the present appeal has been filed by the Revenue. 2. Though notice for the hearing had been sent to the respondent, the same has been returned undelivered. On earlier occasions also notices of hearing had been returned undelivered. In view of this....

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....vs. Rajasthan Spinning & Weaving Mills reported in 2009 (238) E.L.T. 3 (S.C.) the penal provisions of Section 11AC would be attracted and hence the Commissioner (Appeals) s order setting aside the penalty on respondent is not correct. 4. I have carefully considered the submissions of the learned Departmental Representative and have perused the records. In this case, the stock taking had been do....