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TMI Blog2013 (11) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty of Rs. 2,26,001/- was imposed upon M/s. Chandan Steel Limited under rule 25 (1) of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. In the same order in original, a penalty of Rs. 10,000/- was imposed upon Shri Pravin C. Jain, Vice President Commercial and Authorised Signatory of M/s. Chandan Steel Limited. OIA No. SRP/20/Vapi/2012-13 dated 13.09.2012 was passed by Commissioner (Appeals) as a result of remand, vide order No. A/546/WZB/AHD/2010, S/464-467/WZB/AHD/2010 and M/742/WZB/ AHD/2010 dated 13.05.2010 passed by CESTAT Ahmedabad and the case was again decided against the appellant. It is against this order the present appeal No. E/799/2012 has been filed by Shri Pravin C. Jain. 2. Second app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k accounts. He tried to explain the shortages noticed on the date of visit of Central Excise officers with the help of challans being maintained by them. He explained that in view of the records maintained SS Billets sent to their other unit were not taken into consideration by the officers for stock taking and thus there was no shortage. It was his case that by pressuring the appellant the entire short levy pointed out by the department was paid and no statement of the appellant was recorded for nearly three years after the visit and before issue of show cause notice. So far as shortage of raw material is concerned, it was his case that shortages are very negligible and could be due to burning loss and due to moisture contained in the raw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Steel Limited. 6. Heard both sides and perused the records. The case of the appellant M/s. Chandan Steel Limited is mainly argued on the lines that on the date of visit of the Central Excise officers there was no shortage of finished goods as some of the SS Billets were sent under challan to their other unit for which suitable entries were made in their daily stock accounts. It is a common experience that the fact of sending SS Billets to other unit for doing certain work, should have been brought to the notice of investigating officers and normally the reconciliations are done during drawl of Panchnama with the help of the appellants. However, as rightly pointed out by the learned AR, as per Panchnama dated 05.09.2003 drawn at the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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