9911796707
TMI Blog2006 (8) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is directed against Order-in-Appeal dated 30-4-2004 which upheld the order-in-original confirming the demand of duty and imposing penalties on the company as well as its Director. 2. The relevant facts that arise for consideration are that the officers and Preventive staff of the Central Excise, Pali visited the factory of the appellant. During stock verification the officers fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 21-6-2001 in the appellant s sister concern. It was also submitted that the lower authorities have not brought on record any specific evidence regarding clandestine removal of the short found goods. As regards penalty on the Director it is his submission that the penalty imposed on the Director in this case is not warranted in as much that during the relevant period the Director was absent from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to the clerical staff having been involved in this case. It is the appellant s defence that the excess of 55000 Mtrs. of M.M. fabric which was recorded on earlier stock verification, if considered would not have resulted in shortage of 36949 Mtrs. of cloth is without any substance in as much that in respect of that quantity i.e. 55000 Mtrs., I find from the RG-1 register that this quantity was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest payable and 25% of the penalty imposed within 30 days of receipt of this order the provisions of Section 11 AC in this case are applicable. 6. As regards personal penalty imposed on the Director of the company, I find that he had, in his statement dated 29-12-2001 clearly mentioned that the clerical staff had cleared the goods without issuing invoices. The Revenue had not brought on record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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