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TMI Blog2017 (8) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - The admission made by the Director was that the shortage was not denied and, moreover, the goods have been removed without the payment of duty. Once the fact is established that the goods have been removed without the payment of duty, clearly the penalty become imposable under Section 11AC and it is for this reason that the penalty has been imposed - reliance placed in the case of in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise and Service Tax Appellate Tribunal dated 30-12-2010 [2017 (346) E.L.T. 409 (Tribunal)]. The questions of law sought to be answered are hereunder :- 1. Whether the Hon ble Tribunal was justified in restoring the adjudication order when the circumstances of the case does not attract the provisions of Section 11AC of Central Excise Act, 1944? 2. Whether the Hon ble Tribunal is justified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the said order dated 23-10-2008, the appellant filed an appeal, which was allowed by the Commissioner (Appeals), vide an order dated 10-2-2009. Thereafter, the department has filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal and the Customs, Excise and Service Tax Appellate Tribunal has restored the adjudication order imposing the penalty on appellant and its Director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e most material fact, which is not denied by the appellant, is that there was shortage of goods. The goods were removed without payment of duty. The very fact is that the goods have been removed without payment of duty would clearly attract the imposition of penalty. The Tribunal has rightly placed reliance on a decision of Punjab and Haryana High Court in the case of CCE v. Machino Montell report ..... X X X X Extracts X X X X X X X X Extracts X X X X
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