2010 (12) TMI 1138

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....espondent. ORDER This is an appeal against the order of the Commissioner (Appeals) No. 25/CE/MRT-I/2009, dated 25-2-2009 by which order of the original authority confirming demand of duty and imposition of penalty stands upheld. 2. Heard both sides. 3. The Central Excise officers visited the factory premises of the appellants on 24-1-2008 and found substantial shortage of inputs valu....

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....4. He did not invoke Section 11AC even though the show cause notice invoked Section 11AC. [It has not been shown that the department filed any appeal against the order of original authority before the Commissioner (Appeals)]. Commissioner (Appeals) has upheld the order of the original authority. 4. Learned Advocate for the appellants submits that it was merely a case of shortage of inputs an....

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....bout clandestine removal. The original authority has also refrained from invoking the provisions of Section 11AC. 7. It is a clear case of failure to account for inputs on which Cenvat credit has been taken and also to account for final products which have been accounted in the statutory records. The appellants are under strict obligation to account for inputs on which the credit has been ta....