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TMI Blog2015 (2) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... n the findings recorded by the respondents and without recording its own findings? - Central Excise Appeal No. 71 of 2014 - - - Dated:- 25-2-2015 - S.C. Dharmadhikari and Sunil P. Deshmukh, JJ. Shri Prakash Shah with Jas Sanghavi i/b. M/s. PDS Legal, for the Appellant. Shri Pradeep S. Jetly, for the Respondent. ORDER This appeal of the assessee challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. 2. By the impugned order dated 24th July, 2013, the Tribunal has affirmed the findings in the order of the First Appellate Authority, namely, the Commissioner (Appeals). The Commissioner (Appeals) confirmed the findings in the Order-in-Original, both, on duty lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew that the appeal does not require admission on the finding with regard to shortage of duty paid inputs, on which credit was availed. The assessee is engaged in the business of manufacture of MS Square, Bars and MS Ingots falling under Chapter 72 of the Central Excise Tariff. On 17th June, 1994, the unit of the assessee was visited by officers of the Revenue and on physical stock taking, shortage of 810.076 metric tonne ingots was found. In respect of finished products, there was a shortage of 439.932 metric tonne. The partners of the appellant/assessee could not explain the shortage of raw material as well as the finished products and admitted a short levy. There was a deposit of a sum of ₹ 11,14,868/-. 7. In the circumstances, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the recording of their statements they have passed the responsibility to each others. During the course of hearing the appellant promised to submit the balance sheet of the firm with the responsibility of the each partners showing the role of each partner in the firm, but till the date they have failed to produce the same. As per C. Ex. Rules, 1944 certain records have been prescribed like RG-1 Register, RG-23A-I, RT 12s which are required to be maintained by each assessee. It was noticed by the preventive officers that as per books of account/records the inputs and finished goods was not tallied. The physical shortage of the inputs and finished goods cannot be ignored and this was admitted by the appellants and they have paid the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering into the larger controversy, we are of the view that the appeal raises substantial questions of law. It is admitted on the following substantial questions of law : (i) Whether in the facts and circumstances of the case, the Appellate Tribunal was right in sustaining the penalty imposed on the appellant No. 1 under erstwhile Rule 173Q of the Central Excise Rules, 1944? (ii) Whether in the facts and circumstances of the case, the Appellate Tribunal was right in sustaining the penalty imposed on the appellant Nos. 2 to 4 under erstwhile Rule 209A of the Central Excise Rules, 1944? (iii) Whether in the facts and circumstances of the case, the Appellate Tribunal was justified in sustaining the penalties solely based on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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