2018 (4) TMI 894

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.... Shri K Poddar, AR for the Respondent ORDER Per Ms. Archana Wadhwa : After hearing both sides, I find that the appellant is engaged in the manufacture of MS ingots falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellants factory was visited by officers on 16.12.08 who conducted various checks and verifications. The visiting officers recovered production slips from t....

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....respect of shortages of raw materials was also confirmed along with denial of cenvat credit on shortages of some of the raw materials. Penalty of Rs. 15,19,317/- was also imposed in terms of Section 11AC of the Central Excise Act, 1944 read with Rule 25 of the Central Excise Rule, 2004. In addition, penalty of Rs. 4,54,984/- were imposed under Rule 15 of Cenvat Credit Rules, 2004. The appeals agai....

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....Ltd. [2011 (269) ELT 337 (All)] which laid down that electricity consumption cannot be made the basis for alleging excess production of sale / production. The said order of the Tribunal stand upheld by the Hon'ble Allahabad Court when the appeal filed by the department was disposed in [2011 (269) ELT 337 (All)]. Revenue further took the matter before the Hon'ble Supreme Court who rejected the same....

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.... relatable to production of goods or clearance of the goods. No statement of transporter or any of the customer is available on record. As such, I find no reason to uphold the impugned order confirming the demand of duty on the basis of clandestine removal charges. 6. As regards the shortages of various raw materials found in the premises, it is again well settled that such shortages cannot lea....