2018 (8) TMI 476

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....earing both the sides duly represented by Shri Sharad C. Tewari learned advocate (Consultant) and Shri Mohd. Altaf learned A.R. for Revenue, we note that the appellant M/s Maral Overseas Ltd., is engaged in the manufacture of Ready Made Garments in their Unit located at A-11, Hosiery Complex, Phase-II Noida (hereinafter referred to as Unit No.1). As per the appellant due to shortage of space they took three more premises situated at A-11, B-29 and A-194, Sector 83 Noida (hereinafter referred to as Unit No.2, 3 & 4). 3. All the four units of the appellants were put to search on simultaneously by the Central Excise Officers on 02/05/2008. Whereas shortages of Ready Made Garments were detected at Unit No.1, the same were found to be in exce....

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....along with penalty of Rs. 2 lakhs on Shri Anil Maheshwari Vice President of the Company. Penalty of Rs. 1,13,423/- was imposed upon Unit No.3 along with imposition of penalty of Rs. 1 lakh on Shri Anil Maheshwari Vice President and penalty of Rs. 4,49,206/- was imposed on Unit No.4 along with imposition of penalty of Rs. 2 lakhs on Shri Anil Maheshwari Vice President of Company. The said order of the Original Adjudicating Authority stand confirmed by Commissioner (Appeals) and hence the present four appeals by the appellants. 6. After hearing both the sides and after going through the impugned order, we note that Unit No.1 of the appellant is an integrated Ready Made Garments factory and undertakes various numerous industrial processe....

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....n Unit No.1 and the excesses found in Unit No.2, 3 & 4. Whereas the Revenue has considered the shortages in Unit No.1 as clandestine clearance, the excesses found in the other units stand confiscated along with imposition of penalties. 8. We note that first of the shortages by themselves, without there being any corroborative evidence cannot lead to the finding of clandestine removal. The legal position in respect of the said issue stands considered by various precedent decisions of the Tribunal as also High Courts. Reference can be made to the Hon'ble Allahabad High Court decision in the case of Commissioner of Central Excise, Kanpur vs. Minakshi Castings 2011 (274) E.L.T. 180 (All.) as also to the Hon'ble Punjab & Haryana High Court de....