2018 (4) TMI 894

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.... 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 the appellants' factory and on comparison of....

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....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 against the above order, did not succeed before Com....

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....hat 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 as reported in Commissioner vs. R A Castings Pvt....

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....he 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 lead to any conclusion of their clearance so as to ask f....