2014 (3) TMI 633

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..... e visited by the Revenue Officers and it was found that there was shortage and excess in the stock of finished product. The goods which was in excess were seized and the adjudicating authority confiscated the goods and allowed the same on redemption fine. The goods which were found short, the adjudicating authority confirmed the demand and imposed the penalty under Section 11AC of the Act. During .....

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..... nt: Sh. B. B. Sharma, AR JUDGEMENT Per: S.S. Kang: Heard the learned AR for the Revenue. None present on behalf of the respondent inspite of service of notice. 2. The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) has set aside the order-in-appeal under Section 11AC of the Central Excise Act in respect of excisable goods which were found s .....

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..... owed the same on redemption fine. The goods which were found short, the adjudicating authority confirmed the demand and imposed the penalty under Section 11AC of the Act. During verification 18 units of A.C. Generator, 58 nos. of Diesel Engines, 40 nos. of C.F. Water Pumps and 12 nos. of diesel set found short against the quantity mentioned in the statutory record. The respondent cannot putforth a .....

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