2006 (12) TMI 36

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....penalty under Section 11 AC of Central Excise Act. The brief facts of the case are that the appellants are engaged in the manufacture of zinc concentrate and they were also exporting the same without payment of duty. The appellant cleared two consignments of zinc concentrate for export of 9525 DMT and 6100 DMT. At the time of export, the custom authorities found certain quantities of zinc concentr....

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....the factory to the port in the open trucks. The contention is that the goods were transported from Udaipur to Kandla port in the truck and therefore certain quantity of concentrate was found short at the time to export which is due to transportation losses. The contention is that after pointing out by the custom authorities the shortage of the concentrate the matter was taken up with transporter a....

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.... had not informed the Revenue regarding this shortage, therefore, the appellants are liable for penalty. 3. In this case, the appellant made export of zinc concentrate under ARE-I the quantity of goods zinc concentrate is 9525.29 DMT and 6132.750 DMT as per the shipping bill the custom authorities found that certain quantities were found short than the quantity mentioned in ARE-I. In one consignm....