2015 (10) TMI 1935

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....Appellant. Shri MS Negi, DR, for the Respondent. ORDER After hearing both the sides, I find that the appellants are engaged in the manufacture of MS Angles, channels, structural materials, rectangular bars, joints, etc. Their factory was visited by the Central Excise officers on 24-2-2009, who conducted various checks and verifications. As a result, shortage in the final product was detec....

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....ryana in the case of CCE v. Sigma, Steel Tubes - 2007 (218) E.L.T. 657 (P & H) and Hon'ble Tribunal in a case of CCE, Kanpur v. Raghunath International Ltd. and Others reported in 2009 (166) ECR 0124 has held that mere shortage of finished goods cannot be equated with clandestine clearance in absence of other evidence and in such a situation penalty under Section 11AC of the Central Excise Act, 19....