2014 (1) TMI 216

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.... ORDER Per Dr. D.M. Misra; 1. These applications are filed seeking waiver of pre-deposit of duty of Rs.22,19,858/- and equal amount of penalty under Section 11AC of Central Excise Act, 1944 and Penalty of Rs.10,000/- under Rule 25 of Central Excise Rules, 2002 and personal penalty of Rs.50,000/- on Shri S. S. Jindal, Director and Rs.10,000/- on Shri B. Kamilla, employee of M/s. Pratap Polysacks....

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....urse of investigation. 3. Per contra, the Ld. A.R. on a query from the Bench, has submitted that except the discrepancies between the balance sheet figure and the ER-1 figure, no other evidences were recorded in the order against the applicant indicating removal of goods without payment of duty. 4. Heard both sides and perused the records. We find that this is a case of shortages of goods, which....