2015 (10) TMI 1954

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....dent. ORDER As per facts on record the appellant is engaged in the manufacture of MS Ingots. Their factory was visited by the Central Excise Officers on 18-1-2010, who conducted various checks and verifications. As a result of shortage of 107.831 M.T. of M.S. Ingots involving duty of Rs. 1,99,030/- were detected. The appellant representatives admitted such shortage and also debited duty from the....

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.... total number of ingots. 5. Apart from the above, I also note that there is no evidence of clandestine removal of the goods. The appellant's representative had only accepted the shortages and there is no inculpatory statement admitting clandestine removal of the such alleged short found goods. 6. The Hon'ble Allahabad High Court in the case of Commissioner of Central Excise, Kanpur v. ....