R.A. CASTING PVT. LTD. Vs. COMMISSIONER OF CENTRAL EXCISE ST
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
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Ashok Jindal, J. -
(1.)THE appellant is in appeal against the impugned order wherein duty, interest and penalty against the appellant was confirmed.
(2.)BRIEF facts of the case are that appellant are manufacture of MS ingots. On 24.2.2010, the factory of appellant was visited and some shortage of inputs and finished goods were detected. On detection of the shortage, the appellant paid the duty. Therefore, the case has been booked against the appellant by way of issuance of show cause notice for appropriation of duty already paid and for imposition of penalty under Section 11C of the Act. The show cause notice was adjudicated and demand was confirmed and appropriated and a penalty was also imposed.
On appeal before the learned Commissioner (Appeals), although the learned Commissioner (Appeals) held that there is no tangible evidence of clandestine removal of goods but he confirmed demand and penalty imposed by the adjudicating authority. Aggrieved from the said order, appellant is before me.
(3.)THE learned Counsel for the appellants submits that as the learned Commissioner (Appeals) has given a finding that there is no tangible evidence of clandestine removal of goods. In these circumstances, duty, penalty are not payable by the appellants. In these circumstances, it is prayed that impugned order be set aside and to support this contention he relied on the decision of Hri Sidhdata Ispat P Ltd. vide Final Order No. A/54836/14 SM(Br) dated 24.12.2014. He also relied on the decision of Minakshi Castings [2011 (274) ELT 180 (All)].
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