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TMI Blog2006 (12) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No.E/754/2005-NB(SM) - Final Order No. 97/2007-SM (BR)(PB), - Dated:- 22-12-2006 - [Order per] - The appellant filed this appeal against the impugned order and challenging the imposition of penalty under Section 11 AC of Central Excise Act. The brief facts of the case are that the appellants are engaged in the manufacture of zinc concentrate and they were also exporting the same withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s quantity of goods. The contention is that in one consignment shortage is 4% and in other consignment shortage is 8% which was due to transportation losses as the zinc concentrate was transported from the factory to the port in the open trucks. The contention is that the goods were transported from Udaipur to Kandla port in the truck and therefore certain quantity of concentrate was found short a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant become aware of the shortage of goods when the ARE-I under which goods were cleared for export were endorsed by the custom authorities regarding shortage of goods received at the port and appellant had not informed the Revenue regarding this shortage, therefore, the appellants are liable for penalty. 3. In this case, the appellant made export of zinc concentrate under ARE-I the quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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