2015 (11) TMI 1098

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....r the Appellant. Shri B.B. Sharma, DR, for the Respondent. ORDER The appellants are engaged in the manufacture of electric wires and cables falling under Chapter 85 of the First Schedule to the Central Excise Tariff Act, 1985. Their factory was visited by Anti-Evasion Wing of Central Excise Commissionerate on 28-2-2008, who conducted various checks and verifications. As a result of the st....

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....ortage of finished goods cannot be equated with clandestine clearance in the absence of other evidences and in such a situation, the imposition of penalty under Section 11AC is not called for. He further held that since there is no evidence that short found goods were clandestinely cleared nor it has been so admitted by the appellant, the imposition of the penalty is not sustainable. While sett....