2011 (4) TMI 802

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.... This appeal is against the order of the 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 r....

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....but submitted that inasmuch as the duty involved 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)....

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....pted and clandestine removal has been admitted, and 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....

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....e at the earliest stage of proceedings. It is not the 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, i....