2009 (4) TMI 570

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..... [Order]. Revenue filed these appeals against the order of the Commissioner (Appeals), whereby penalties imposed upon the respondents were set aside. 2. The relevant facts of the case, in brief, are that the respondents are engaged in the manufacture of Pan Masala/Gutka. On 15-3-2005, the Central Excise Officers visited their factory and conducted stock verification. The said officers a .....

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..... l of the records, the main contention of the ld. DR is that the respondents failed to explain the reasons for shortage. It is presumed that the goods were clandestinely removed. The Hon ble Punjab Haryana High Court in the case of Commissioner of Central Excise v. Omkar Steel Tubes Ltd. reported in 2008 (221) E.L.T. 200 (P H) held that to impose penalty under Section 11AC of the Act, it has to l .....

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