2011 (1) TMI 279

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... clandestine removal and though the assessee in appeal against the said order challenged levy of penalty, there is nothing to show that the appellant objected to setting aside of the penalty by showing that shortage of stock was attributable to intention to evade payment of duty - In absence of the contention being raised before the Tribunal, do not consider it necessary to go into that question - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ? (iii) Whether Section 11A 2(B) is applicable when duty is debited by an assessee on detection of shortage of excisable goods by the department? (iv) Whether the Penalty is imposable under Section 25 of the Central Excise Act, 1944 when duty is debited on detection on shortage in final products by the department? 2. The assessee is manufacture of Joist/Girders/TMT Bars falling under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t levied or was short paid or was erroneously refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of law, and with a intent to evade payment of duty. In such situations, penalty could still be levied. Reliance has also been placed on judgment of the Hon'ble Supreme Court in Union of India v. Rajasthan Spinning Weaving Mills, (2009) 13 SCC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X