2016 (1) TMI 1166

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....pellant. Shri Vaibhav Bhatnagar, DR, for the Respondent. ORDER [Order]. - The brief facts of the case are that the appellant is engaged in the manufacture of M.S. Angles and M.S. Channels etc., falling under Chapter 72 of the Central Excise Tariff Act, 1985. The Central Excise Officers of Preventive Headquarters, Raipur visited the factory of the appellant on 5-1-2011 and during the cours....

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....lty of Rs. 1,59,903/- was imposed under Section 11AC of the Central Excise Act, read with Rule 25 of the Central Excise Rules, 2002. In appeal, the ld. Commissioner (Appeals) vide the impugned order dated 25-6-2013 has dismissed the appeal filed by the appellant in confirming the adjudication order. Hence, this present appeal before the Tribunal. 2. Heard the ld. Counsel for both the sides....

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....vidences to justify their above defence. Further the appellant had also admitted the shortage and debited the due Central Excise duty thereon. Hence the allegation of clandestine removal as levelled against the appellant need not to be proved." 4.  I find from the above observations of the ld. Commissioner (Appeals) that the submissions of the appellant regarding burning loss has not been ....