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TMI Blog2010 (12) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... and set aside - Revenues appeals allowed - E/1189 & E/1198/09-SM - Final Order Nos. 63-66/2011-SM(BR) - Dated:- 30-12-2010 - Mr.Rakesh Kumar J, Present for the Appellant: Shri S.K.Bhaskar, SDR Present for the Respondent: Shri None PER: RAKESH KUMAR 1. The facts giving rise to these appeals are, in brief, as under:- 1.1 The respondent are manufacturer of HDPE laminated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out payment of duty and agreed to deposit the duty which was deposited. The duty involved on the shortage detected was Rs.1,03,242/- and Rs.1,08,106/- respectively. Subsequently the show cause notices were issued for confirming duty demand and also imposition of penalty under Section 11AC read with Rule 25 on the respondent company as well as on the Director under Rule 26. Both the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals), the department has come up in appeal and filed these four appeals. 2. None appeared for the respondent and vide their letter dated 20.11.2010, they have requested the decision on merits. 3. Heard Shri S.K.Bhaskar, learned SDR, who pleaded that the respondents factory was visited twice and on each occasion there was huge shortage of HDPE laminated fabric, that the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as found and on the second visit i.e. on 13.4.2007, the shortage of 8885.000 Kgs - HDPE laminated fabric was found. On both the occasions, the director of the respondent firm, Shri Dhruv Ruia not only accepted the shortage but also admitted that the goods have been cleared clandestinely without payment of duty. When the shortage of huge quantity was detected on both the occasions, and on both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms of Section 11AC are present, the penalty under this section equal to duty demand confirmed has to be imposed and there is no discretion left with the adjudicating authority to impose less penalty, and it is not material that the duty had been paid prior to the issue of the show cause notice. Since the director of the respondents firm has accepted the clearance of the goods without payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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