2017 (9) TMI 1482

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..... rest is justified. But there is no material of clandestine removal of goods and the penalty u/s 11 AC of the Act cannot be invoked - demand of duty alongwith interest is justified - penalty set aside - appeal allowed - decided partly in favor of appellant. - Ex/98/2007 - FO/A/75819/2017 - Dated:- 4-5-2017 - Shri P. K. Choudhary, Judicial Member Shri. S. P. Siddhanta, Consultant for the App .....

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..... 000/- as deposited by the appellant. By the impugned order, the Commissioner (Appeals) upheld the Adjudication order. 2. Heard both sides and perused the appeal records. 3. I find that the officers of the DGCEI, Kolkata, searched the factory premises of the appellant and recovered a computerized statement showing opening balance of raw-materials on 28.02.2004, and reflecting a difference bet .....

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..... E.L.T. 583 (Tri.-Ahmd). (b). Commissioner of Central Excise, Kolkata-IV Vs. Hanuman Udyog repoted in 2008 (222) E.L.T. 395 (Tri.- Kolkata) (c). Malwa Cotton Spinning Mills Ltd. Vs. Commissioner of Central Excise, Chandigarh-I 4. In the above cases, it has been held that mere shortage of inputs would not amount to clandestine removal of inputs unless there is evidence. In the p .....

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