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TMI Blog2011 (1) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... nd clearances of the samples without payment of duty - Also find that Shri S.C. Jain, the Managing Director of the appellant company was summoned thrice but he never appeared before investigating officers - Similarly, there is no satisfactory explanation for the excess quantity in respect of the semi-finished goods - Therefore, decided against the assessee. - E/1447 of 2009 (SM) - - - Dated:- 13-1-2011 - Hon'ble Shri Rakesh Kumar, Member (Technical) Appearance None for the appellant. Shri R.K. Gupta, Authorized Representative (SDR) for the respondent. Per. Rakesh Kumar :- The appellant are manufacturer of plastic master batches chargeable to Central Excise Duty. On 26/7/05 when their factory premises were vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e finished goods found short, cenvated raw material found short and clearances of the samples without payment of duty, alongwith interest. Besides this, he also imposed penalty of equal amount on the appellant company under Section 11AC and another penalty of Rs. 15,000/- on the appellant under Rule 15 of the Cenvat Credit Rules, 2004. He also confiscated the seized semi-finished material found in excess of the balance as per records with option to be deemed on payment of redemption fine of Rs. 1,50,660/-. On appeal to Commissioner (Appeals), the Commissioner (Appeals) vide order-in-appeal dated 9/3/09 upheld the Deputy Commissioner order. It is against this order of the Commissioner (Appeals) that the present appeal has been filed. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal in the memorandum of appeal filed by the appellant. 5. So far as shortage of finished goods is concerned, the same is in respect of 14 items and no explanation has been given by the appellant in respect of the same. Their contention in the memorandum of appeal that there was excess quantity in respect of some other items and the net shortage must be determined after adjusting such excess, is not correct as the excess quantity in respect of other items of finished goods cannot be adjusted against the shortage found in respect of 14 items of finished goods, as mentioned in para 2 of the order-in-original. Similarly, there is no explanation for the huge shortage in respect of cenvated raw materials. The clearances of the samples ..... X X X X Extracts X X X X X X X X Extracts X X X X
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