2014 (3) TMI 633

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....e. None present on behalf of the respondent inspite of service of notice. 2. The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) has set aside the order-in-appeal under Section 11AC of the Central Excise Act in respect of excisable goods which were found short. 3. The Commissioner (Appeals) in the impugned order held that it is a case of simple shortag....

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....irmed the demand and imposed the penalty under Section 11AC of the Act. During verification 18 units of A.C. Generator, 58 nos. of Diesel Engines, 40 nos. of C.F. Water Pumps and 12 nos. of diesel set found short against the quantity mentioned in the statutory record. The respondent cannot putforth any valid reason behind the shortage of finished goods. The respondent accepted the shortage and dep....