2008 (3) TMI 586

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..... e Respondent. [Order]. The relevant facts of the case, in brief, are that the Appellants are engaged in the manufacture of MS Tubes, Galvanized Steel Tubes, etc. classifiable under Chapter 73 of the Schedule to the Central Excise Tariff Act, 1985. On 24-9-04, the Central Excise officers visited the Appellants factory and verified the stocks of finished goods and inputs. The officers asce .....

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..... der Rule 13 of Cenvat Credit Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. The Commissioner (Appeals) upheld the Adjudication Order. 2. The learned Advocate on behalf of the Appellants submits that shortage was detected during verification and the Appellants immediately paid the duty. There is no material for clandestine removal of goods and therefore, penalty under Section .....

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..... for clandestine removal of inputs. The Tribunal in a series of decisions held that mere shortage without corroboration by way of any statement of the concerned person or other private records not leads to conclusion of clandestine removal of goods. It is not a case where duty of excise has not been paid by reason of collusion, fraud or any wilful mis-statement or suppression of fact for contraven .....

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