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TMI Blog2009 (9) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) No. 348 (HKS)CE/JPR-II/2007 dated 6-6-2007 by which the order of the original authority demanding duty of Rs. 1,98,576/- along with interest and imposing penalty of equal amount under Section 11AC was confirmed. 2. Heard both sides. 3. The relevant facts, in brief, are that on 26-2-2003, the Central Excise Officers visited the factory premises of the appellants and found 37,6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The learned Advocate submits that there is no evidence of any clandestine removal. It was a fact that there was shortage on the date of visit by the officers. The shortage was due to clerical mistake as explained by the General Manager (Finance). She submits that the demand is not justified and at any rate, the invocation of extended period of limitation is not warranted. She also submits that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the company. Learned SDR fairly concedes that the actual stock as per the register is not clear from record. However, he submits that this is huge stock. The controversy whether the shortage is huge or nominal is only academic in nature in the absence of the relevant statistics. It is to be noted that the appellants admitted the shortage and paid duty voluntarily. It is clarified by the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne clearance of goods or seizure of clandestinely removed goods from the premises of the dealers etc. was relied up on. Therefore, the finding that the goods found shortage should be presumed to have been cleared clandestinely cannot be sustained in the absence of any evidence indicative of such clandestine removal. Undoubtedly, the charge of improper maintenance of accounts is established. 7. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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