2012 (11) TMI 822

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....spondent Per Archana Wadhwa (for the Bench): As per facts on record, the appellant is engaged in the manufacture of excisable goods falling under Chapter 39 of Central Excise Tariff Act, 1985. Their factory was visited on 27.12.2003 who conducted various checks and verifications. As a result the raw materials of plastic film and printing ink were found short. The total duty involved in the s....

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....ages in the raw materials were on account of various factors like excess wastage, wrong accounting etc. She submits that there is no evidence of clearance of such raw materials without payment of duty. 4. After hearing the learned Departmental Representative, we find that admittedly the duty was sought to be raised and confirmed against the respondents only on the ground of shortages of the fin....

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..... In the case of CCE, Kanpur vs. Kapoor Print Pack Pvt. Ltd. reported as [2011 (264) ELT 142 (Tri-Del)], by observing that there was no admission by the authorised signatory as regards the removal of the inputs and the admission was only for shortages, imposition of penalty was not justified. 6. The Revenue s only contention is that inasmuch as the appellants have not challenged the duty con....