2018 (3) TMI 240

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..... d litigation but in the absence of any evidence to corroborate the allegations of clandestine removal, penalty is not imposable - penalty set aside - duty demand with interest upheld - appeal allowed in part. - E/70177/2016-EX[SM] - A/71782/2017-SM[BR] - Dated:- 29-11-2017 - Mrs. Archana Wadhwa, Member (Judicial) Shri P.K. Mathur (Representative) - for Appellant Mohd. Altaf, (AC) AR - .....

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..... al and proposing imposition of penalty. The appellant did not contest the confirmation of demand but pleaded that no penalty should be imposed inasmuch as shortages cannot be held to have been clandestinely removal without payment of duly. 4. The lower authorities did not find favour with the above contention of the appellant arid imposed penalty which is the subject matter of present appeal. .....

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..... ance in this regard is made to the decision of the Hon ble High Court of Allahabad in the case of Commissioner of Central Excise, Kanpur Vs. Minakshi Castings : 2011 (274) ELT 180 (All.) laying down that the shortages of finished goods without any evidence of clandestine removal, cannot lead to inference of evasion of duty. 6. In view of the above, I set aside the penalty imposed upon the a .....

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