2017 (11) TMI 139

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.... for the Respondent (s) ORDER Per: Shri P. K. Choudhary Brief facts of the case are that the appellant is engaged in the manufacture of welding electrodes falling under sub-heading 8311.10 of the First Schedule to Central Excise Tariff Act, 1985. For the manufacture of the said final product, the appellant uses various inputs such as Mica, S.S. Wire, M.S. Wire, etc. On 19.11.2008, the Cen....

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.... imposed penalties on the Director and Manager of the appellant firm. On appeal, the Commissioner (Appeals) partly set aside the order of the lower authority. So far as the shortage of raw materials / inputs is concerned, the Commissioner (Appeals) upheld the order-in-original. Hence, the present appeal. 2. Heard both sides and perused the appeal records. 3. The Ld. Consultant submitted that....

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....s is an inescapable consequence of the process of manufacture and needs to be pre-determined. 5. In view of the above discussion, I do not find any infirmity in the impugned order. So far as the imposition of penalty under Section 11AC of Central Excise Act, is concerned, there is no material on record available of fraud, suppression, collusion, willful mis-statement or contravention of any pro....