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TMI Blog2012 (4) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... or the same received in cash, thus the lower authorities were correct in coming to the conclusion that the appellant is liable to discharge duty liability on such clandestinely removed goods - benefit of Section 11AC to the appellant company is correct, legal and does not suffer from any infirmity - penalty imposed on the individual appellant, i.e Director Rs.50,000/- is reduced to Rs.25,000/- - E/1828 & 1829/2010 - - - Dated:- 12-3-2012 - Mr. M.V. Ravindran, J. Shri Vinay Kansara, Adv.: for Assessee. Shri J.S. Negi, A.R.: for Revenue. Per: Mr.M.V. Ravindran: These two appeals are directed against Order-in-Appeal No.SKSS/124-125/SURAT-II/2010, dt.6.9.10. 2. The brief facts that arise for my consideration are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chloro Sulphonic Acid which is an corrosive item is held to have been removed clandestinely, was always stored in 20 MT tank, which at any given point of time, cannot have Nil stock. He would submit that they have challenged the Panchnama and also asked for the cross examination of the persons who have given statements against the company. He would rely upon the following judgments. i) CCE Rajkot Vs Jaidev Alloys Pvt.Ltd. others 2011-TIOL-1126-CESTAT-AHM ii) CCE Lucknow Vs Roll Tubes Ltd 2011 (265) ELT 414 (Tri-Del) iii) CCE Chennai Vs R.V. Steels Pvt.Ltd. 2009 (243) ELT 316 (Tri-Chennai) iv) UP Alloys Pvt.Ltd. Vs CCE Kanpur 2007 (213) ELT 412 (Tri-Del) v) CCE Nashik Vs Nashik Strips Pvt.Ltd. 2011 (264) ELT 576 (Tri-Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lide (Raw material) 1000 3 Chloro Sulphonic Acid (Raw material) 7076 4 Caustic Soda Lye (Raw material) 6000 5 Ethylene Oxide (Raw material) 2000 I agree with the above mentioned shortage noticed during the Panchnama dt.11.2.06. On being asked about the said shortage, I have to state that we had sold the above mentioned goods, found short during the course of Panchnama dt.11.2.06, in the open market on cash payment without preparing any Central Excise invoice, without accounting the said clearance in the records of our unit and without payment of Central Excise duty leviable thereon. 1500 kgs of Vinyl Sulphone (finished goods) found short during the course of Panch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J.G. Bhalodia, has not been retracted by him at any point of time. In my view, the above statement clearly indicates that clandestine removal of the raw materials as well as the finished goods have taken place and the amount for the same received in cash. If that be so and there being no retraction, I find that both the lower authorities were correct in coming to the conclusion that the appellant is liable to discharge duty liability on such clandestinely removed goods. I find that the first appellate authority has given the benefit of Section 11AC to the appellant company for having discharged the duty liability, interest thereof and 25% of duty as penalty. In my considered view, the impugned order-in-appeal to the extent it holds the lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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