2013 (8) TMI 264

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.... Shree Sharma Steel Rolling Mills Pvt. Ltd. against the Order-in-Appeal No. 316(DKV)/CE/JPR-I/2010 dated 28.6.2010 passed by the Commissioner of Central Excise (Appeals), Jaipur. 2. The brief facts of the case are that M/s Shee Sharma Rolling Mills (appellant) are engaged in the manufacture of M.S. bar under Chapter 72 of the Central Excise Tariff. During the visit of the Central Excise officer....

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.... vide Order-in-Original No. 65/2009 dated 30th December 2009 confirming the duty amounting to Rs.5,50,195/- and also imposing penalty of equal amount on the appellant. The said order was challenged by the appellants before the Commissioner of Central Excise (Appeals) who rejected their appeal. The appellants have challenged the impugned Order-in-Appeal in this appeal. 3. None appeared for the a....

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....ty of Rs.5,50,195/- is justified as confirmed by the lower authorities on the appellant. This is a fact on record that during the physical verification of the goods in the factory by the Central Excise officers on 22nd December 2007 shortage of M.S. bars of 131.600 MTs was noticed. This shortage was admitted by shri Ashish Sharma in his statement dated 22.12.2007. He admitted that due to holiday o....