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TMI Blog2009 (1) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... as visited by the Central Excise Officers on 8-11-04 and at that time in the course of verification of the stock of the finished goods, finished goods valued at Rs. 18,88,151/- were found short vis-a-vis the balance of finished goods as recorded in the RG - I register. The duty involved on these goods was Rs. 3,08,147/-, a part of which was debited in the RG - 23A part 2 account on the same day an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2006 confirmed the duty demand of Rs. 3,08,147/- and besides this, imposed penalty of Rs. 3,08,147/- on the appellant firm under Section 11AC and penalty of Rs. 75,000/- on Shri Lalit Saini under Rule 26. On appeal the Commissioner (Appeals) while upholding the duty demand and penalty under Section 11AC set aside the penalty of Shri Lalit Saini. The present appeal has been filed against the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 503 (Del.) = 2007 (5) S.T.R. 256 (Del.) = 2007 (79) RLT 109 (Del.). 3. Shri R.K. Saini, ld. DR defended the impugned order reiterating the Commissioner (Appeals) s findings. 4. I have carefully considered the submissions from both the sides. The appellant do not dispute the shortage of the finished goods detected at the time of officer s visit to the unit and they have paid the entire duty i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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