TaxTMI 
TaxTMI 
2011 (4) TMI 802
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Commissioner (Appeals) No. 399/CE/Appl/Ldh/2007 dated 3.1.2008. 2. Heard both sides. 3. The relevant facts of the case, in brief, are that on 5.1.2005, the officers visited the premises of the appellants and on verification of the stock, found shortage of 87.400 MT of non alloys steel wire rods. They also noticed that the production records were written only upto 4.1.2005. The A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ved stand paid, no show cause notice should have been issued. The original authority has confirmed the demand of duty and imposed penalty of equal amount under section 11AC. Before the Commissioner (Appeals), the appellants raised the issue like non supply of records of weighement on which the case of the department was based. The Commissioner (Appeals) has upheld the order of the original authori....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd the duty involved stands paid. Even before the original authority and the Commissioner (Appeals) no rebuttal of these allegations were made. Therefore, this is a case for sustaining penalty under Section 11AC. 6. I have carefully considered the submissions and perused the records. I find that the huge shortage of 87.400 MT of non alloys steel wire rods was found during the visit by the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he case of the appellants that they are making such huge transaction within a period of four days. In any case, the appellants have not contested the allegation about shortage of the goods and removal of the same without payment of duty and without preparing invoices before the original authority and before the Commissioner (Appeals). Therefore, it is a clear case of admitted clandestine removal a....