2016 (12) TMI 1044

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....confirmed alongwith interest, and an equivalent penalty was imposed upon the appellant under Sec 11AC of the Central Excise Act 2004. 2.  Sh. N. K. Choudhary (Advocate) appearing on behalf of the appellant argued that out of total demand duty amount of Rs. 40,726/- (CE duty) Rs. 815/- (EC) pertain to sample clearance, Rs. 72,027/- (CE) & Rs. 1441/- (EC) pertain to goods sent out of the factory for demonstration purpose and Rs. 26,327/- (CE) & Rs. 527/- (EC) pertain to duty on finished goods which were short supplied by the appellant to the buyers at the time of clearance. That clearance of samples without payment of duty has been admitted by Sh. S. K. Mitra Accounts Officer of the appellant and Sh. Vineet Rastogi, Director of the appe....

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.... remaining amounts. 3.  Sh. S. S. Chattopadhyay Suptd (AR) appearing on behalf of the Revenue argued that both the accounts officer & Directory of the appellant admitted duty liability with respect to goods sent  as samples or for demonstration purposes. That indicating the same models in the charts annexed to the show cause notice can not be taken an an evidence that same piece was taken by the salesman every time when appellant has already accepted duty liability. On the short supply of goods & their co-relation with Central Excise invoices Learned AR made the bench go through annexure to the show cause notice & the related documents to indicate that in some enteries date of short supplies in excise invoices, claimed by the app....