2017 (8) TMI 1033

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....Agarwal, SSC, for the Respondent. ORDER We have heard Sri. A.P. Mathur, learned counsel for the appellant, at length and Sri. Parv Agarwal, learned counsel for the department. 2. This is a Central Excise Appeal, filed under Section 35G of Central Excise Act, 1944, against an order of the Customs, Excise and Service Tax Appellate Tribunal dated 30-12-2010 [2017 (346) E.L.T. 409 (Tribu....

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....1.900 kilograms of goods attracting the duty to the tune of Rs. 1,03,242/-. The appellant was issued a show cause notice on 31-7-2007 and he filed a reply dated 3-9-2007, which is on record of the case. The case was, thereafter, adjudicated. The penalty of Rs. 10,000/- was imposed on the director. 4. Being aggrieved by the said order dated 23-10-2008, the appellant filed an appeal, which w....

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....r was that the shortage was not denied and, moreover, the goods have been removed without the payment of duty. Once the fact is established that the goods have been removed without the payment of duty, clearly the penalty become imposable under Section 11AC and it is for this reason that the penalty has been imposed. 5. The most material fact, which is not denied by the appellant, is that ....