2013 (5) TMI 989

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nished goods as well as Cenvat Credit availed raw-material was also checked. While there was shortage of 32.100 MT and 20.390 MT in respect of Cenvat Credit availed MS Ingots and Silico Mangnese, involving Cenvat Credit of Rs. 3,50,125/-, there was shortage of 80.500 MT in the stock of M.S.Bar (finished goods) involving duty of Rs. 4,09,766/-. Thus the total Cenvat Credit duty involved on the inputs and finished goods on found short was of Rs. 07,59,891/-. Inquiry was made with Sh. Atul Bhatnagar, the Authorized Signatory of the respondent who admitting the shortage, stated that the same may be due to mistake in recording of the weight of the raw material and the finished goods by the workers. However the respondent at that time voluntarily....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r is being decide ex-parte. 2. Heard Sh. Nagesh Pathak, ld. Departmental Representative who pointing out to the findings to the Commissioner (Appeals) in the impugned order, pleaded that the Commissioner (Appeals)'s finding that the appellant have contravened of the provisions of Central Excise Rules with intention to evade the payment of duty is containing to his finding in the same order that the adjudicating authority has not supported his findings with any facts/documents to prove that appellant had removed the said inputs and finished goods clandestinely, that once Commissioner (Appeals) has given finding that contravention of the provisions of Central Excise Rules, 2002 was with intention to evade the duty, penalty under section 11....