9911796707
TMI Blog2007 (5) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 - Final Order No. 1015/2007-SM(BR)(PB), - Dated:- 31-5-2007 - [Order] - The matter is before the Tribunal for re-consideration of the issue of penalty. The direction of the Hon'ble High Court may be noted "This view has been disapproved by this Court in CEA No. 13 of 2005, Commissioner of Central Excise, Delhi-III v. M/s. Machino Montell (I) Limited and another, decided on 25-7-2006 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fraud, collusion or wilful misstatement or suppression of facts or contravention of the provisions of the Act or the rules with intent to evade payment of duty as laid down under Section 11AC of the Act." - 3. The learned Counsel for the appellant would point out that the demand has arisen on account of purported shortage of inputs at the time of verification of stock by Central Excise officers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Section 11AC. 4. Learned departmental representative would submit that since short age remains established, the authorities were right in holding the same to be the result of clandestine removal and clandestine removal is a case of fraud attracting provisions of Section 11AC. 5. Evidence and findings are entirely in favour of the assessee. There is no material supporting a view that the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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