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TMI Blog2009 (9) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... er] - Heard both sides. The appellants filed this appeal against the impugned order whereby a demand of Rs.2,25,235.00 was confirmed in respect of the finished goods found short and penalties were imposed under Section 1 IAC of the Central Excise Act, 1944, under Rules 25 & 27 of the Central Excise Rules, 2002 and also under Rule 15 of the Cenvat Credit Rules, 2004. 2. Brief facts of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eye estimation, the Revenue officials came to the conclusion that there was shortage of finished goods. The contention is that there was some finished goods approximately 16 MT in loose condition and no actual weighment was done in respect of the goods found In loose condition. The contention is that in the circumstances, the demand on the ground of shortage is not sustainable. The appellants also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Pakagings ( India) Pvt. Ltd.-2009 (239) E.L.T. 29 (Tri.-Del); The appellants also relied upon the decision of the Hon'ble Punjab and Haryana High Court in the case of Commissioner of Central Excise v. Omkar Steel Tubes Ltd. - 2008 (221) E.L.T. 200 (P & H), wherein it has been held that the penalty under Section I of the Act would be imposed to look into the various elements envisaged under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted the shortage without raising any objection regarding correctness of quantities mentioned in the memo prepared by the Revenue Official in respect of stock position and hence, I find no infirmity in the impugned order whereby the demand is confirmed. In respect of the imposition of penalty under Section 11AC of the Central Excise Act, I find that there is no evidence on record that the goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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