9911796707
TMI Blog2011 (2) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturers of M.S. Ingots. On 5/5/06, in course of stock taking by the Jurisdictional Central Excise officers, shortage of 48.473 M.T. of M.S. Ingots was detected on which the duty involved was Rs. 1,14,706/-. Shri Subhash Chandra Srivastava, Authorized Signatory of the respondent, admitting the shortage and also accepting the manner of physical stock verification, debited the duty involved on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake in recording the weight of the ingots. It is against this order of the Commissioner (Appeals) that the present appeal has been filed by the Revenue. 2. Though notice for the hearing had been sent to the respondent, the same has been returned undelivered. On earlier occasions also notices of hearing had been returned undelivered. In view of this, so far as the respondent is concerned, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in 2009 (238) E.L.T. 3 (S.C.) the penal provisions of Section 11AC would be attracted and hence the Commissioner (Appeals) s order setting aside the penalty on respondent is not correct. 4. I have carefully considered the submissions of the learned Departmental Representative and have perused the records. In this case, the stock taking had been done in presence of the Respondent s representativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court s judgment in the case of Union of India vs. Rajasthan Spinning & Weaving Mills (supra), penalty under Section 11AC would be imposable irrespective of whether the duty on the goods clandestinely cleared had been paid prior to issue of show cause notice. The CCE (Appeals) s order, setting aside the penalty is, therefore, not correct. The same is set aside and in this regard, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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