2015 (10) TMI 1117

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..... Shri G.R. Singh, DR, for the Respondent. ORDER By way of this appeal the appellant is contesting penalty imposed on them under Section 11AC of the Act read with Rule 25 of the Central Excise Rules, 2002. 2. The facts of the case are that on 26-9-2008 an investigation was conducted at the premises of the appellant and shortage of finished goods namely MS section and MS bar was fo....

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....ly by the appellant without payment of duty in the absence of any concrete and cogent evidence of clandestine removal of goods. But he imposed the penalty on the appellant. 4. On the other hand ld. AR reiterated the findings of the impugned order. 5. Heard the parties. Considered the submissions. 6. In this case the finding of the ld. Commissioner (A) is that if there is on....