PANKAJ MITHAL,J. - (1.) The assessee M/s K.A. Forward Shoe Factory, Agra has preferred this appeal under section 35G of the Central Excise Act, 1944 (hereinafter referred to as the Act) against the order dated 09.09.2010 of the Central Excise & Service Tax Appellate Tribunal (In short CESTAT).
(2.) The assessee is a company engaged in the manufacturing of shoes which are excisable goods.
(3.) During inspection of the factory premises of the assessee by the Central Excise Officers some discrepancy in the stocks was detected. The assessee accepted the same and on the basis of the discrepancies so detected, deposited an additional duty of Rs. 3,29,192/- on 05.01.2006. Subsequently, a show cause notice dated 30.11.2006 was issued to it demanding explanation with regard to short deposit of the above duty and imposition of penalty under Section 11AC of the Act.;