9911796707
TMI Blog2009 (4) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. These appeals are arising out of common order and, therefore, both are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the assessee is engaged in the manufacture of CTD Bars classifiable under Chapter 72 of the of the schedule to the Central Excise Tariff Act, 1985. Central Excise officers visited the respondent s factory on two occasion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and of duty of Rs. 5,13,300/- and the Revenue filed two appeals against setting aside the penalties imposed in two adjudication orders. 3. After hearing both sides, I find that the shortage were detected during the course of stock verification, which was admitted by the authorized signatory of the assessee and paid the duty long before issue of show cause notices. Learned Advocate on behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck were detected on 13-8-2001 and 31-7-2002. The assessee admitted the shortage and paid the duty voluntarily without any protest. It appears that in reply to show cause notice the assessee contended that stock taking was not conducted in proper manner. It is seen that shortages were detected on 13-8-2001 and 31-7-2002 and Show Cause Notices were issued on 13-10-2005 and 25-10-2005. It is noted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee in his statement on the spot explained that shortage of finished goods has occurred due to wrong intimation given by the illiterate and unskilled labour. There is no material available that the assessee cleared the goods clandestinely. Hence, imposition of penalty under Section 11AC is not warranted. Hon ble Punjab Haryana High Court in the case of CCE, Ludhiana v. Omkar Steel T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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