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TMI Blog2008 (7) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order]. These two appeals have been filed by the Revenue against order-in-appeal Nos. 983-84/CE/CHD, dt. 18-10-06 passed by Commissioner (Appeals), Chandigarh. In this case, the jurisdictional Dy. Commissioner upholding the allegation of clandestine removal confirmed duty demand of Rs. 83,420/- against the Respondent company and imposed penalty of equal amount on them under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved that the shortage of finished goods cannot be considered as clandestine removal unless supported by any corroborative evidence and ordered that hence no penalty is imposable on the company or the Director/Partner. It is against this order of Commissioner (Appeals) that the Revenue have filed these appeals. 2. Heard both the sides. 2.1 Shri A. Rastogi, the learned Departmental Representativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for imposition of penalty equal to the duty allegedly evaded nor there is any justification for imposition of penalty on Shri Sanjay Jain, executive of the Respondent company. 3. In this case, the shortage of the finished goods - 24.676 M.T. of beams/joists has not been disputed and the Respondents even prior to issue of show cause notice deposited the entire amount of duty chargeable on the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellants is set aside and the amount of duty and 25% penalty imposed is confirmed. He also set aside the penalty on Shri Sanjay Jain observing that shortage of finished goods in stock cannot be considered as clandestine removal unless supported by any other corroborative evidence and hence no penalty is imposable on the company and Director/partner. The Commissioner of Central Excise (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that there is no evidence of involvement of Shri Sanjay Jain, an executive of the Respondent company and he is only an employee of the company, the impugned order with regard to imposition of penalty on Shri Jain does not merit any interference. 4. The Commissioner of Central Excise (Appeals) s order stands modified, as above. (Order dictated in the open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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