2015 (10) TMI 1935

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..... the Respondent. ORDER After hearing both the sides, I find that the appellants are engaged in the manufacture of MS Angles, channels, structural materials, rectangular bars, joints, etc. Their factory was visited by the Central Excise officers on 24-2-2009, who conducted various checks and verifications. As a result, shortage in the final product was detected. On the above basis, proceedings wer .....

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..... es - 2007 (218) E.L.T. 657 (P & H) and Hon'ble Tribunal in a case of CCE, Kanpur v. Raghunath International Ltd. and Others reported in 2009 (166) ECR 0124 has held that mere shortage of finished goods cannot be equated with clandestine clearance in absence of other evidence and in such a situation penalty under Section 11AC of the Central Excise Act, 1944 is not sustainable. Further Hon'ble Supre .....

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..... 3. As such it is clear from the above that the Commissioner (Appeals) has given a clear finding that there are no clandestine removal. However, he has applied the said finding only for the purpose of penalty, whereas the same can be equally applicable for the purpose of confirmation of demand on the findings of clandestine removal. Accordingly, I set aside the demand confirmed against the app .....

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