2008 (9) TMI 789

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..... Respondent. [Order]. - Revenue filed this appeal against the order of the Commissioner (Appeals), whereby penalty was reduced from Rs. 1,42,301/- to Rs. 10,000/-. 2. After hearing the ld. DR and on perusal of the records, it is seen that the central excise officers visited the Respondent's factory on 13-9-2002 and detected shortage of finished goods. Shri Harpal Singh, Manager and Author .....

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..... dispute the shortage and paid the duty. It does not mean that the goods were clandestinely removed. The contention of the ld. DR that the demand of duty acknowledged by the Respondent would establish that the goods were clandestinely removed. I do not find any force in the submission of the ld. DR. It is well settled law to impose penalty under Section 11AC of the Act, it has to be established cla .....

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