2017 (3) TMI 547

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve ORDER This is an appeal filed against OIA No. 167/2013-AHD-II-CE/AK/COMMR-A-/AHD dated 29.08.2013, passed by Commissioner (Appeals) Central Excise & Service Tax, Ahmedabad. 2.  Briefly stated the facts of the case are that the appellant is engaged in the manufacture of Guar Splits, Guar Gum Poser and Tamarind Kernel Powder falling under Chapter 13 of Central Excise Tariff Act, 1985.&nbs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3,40,000/-.  Aggrieved by the said order, appellant preferred appeal before the ld. Commissioner (Appeals) who in turn rejected their appeal.  Hence, the present appeal. 3.  Ld. Advocate for the appellant, at the outset submitted that the appellant do not wish to press the confirmation of duty on the shortage of goods.  However,  he has contended  that penalty of equ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....; Per-contra, the ld. A.R. for the Revenue reiterates the findings of the lower authorities. 5.  I find the short question to be decided is whether the excess quantity of Guar Gum Powder found in the premises is liable for confiscation and penalty imposed for an admitted liability of short quantity of goods involved duty of Rs. 47,969/- is excessive or otherwise.  I find that the appell....