AGGARWAL ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) IN this appeal, the appellants have challenged the validity of the impugned order -in -appeal vide which the Commissioner (Appeals) has affirmed the duty demand and the penalty on the appellants.

(2.) THE duty has been affirmed on the appellants on account of detection of shortage of the raw materials/inputs at the time of checking made on 28 -2 -1998 by the officers of the Central Excise of the stock of finished goods, semi -finished goods, raw materials/inputs. The learned Counsel has contended that in fact proper procedure was not adopted by the officers for determining the shortage as no weighment of the goods was made and shortage has been calculated on presumptions and assumptions which is not permissible under the law. He has also contended that penally under Section 11AC could not be imposed as this Section has not been invoked in the show cause notice. The learned Counsel has referred to the ratio of law laid down in Sanket Food Products P Ltd. v. C.C.E., Aurangabad [2003 (162) E.L.T. 231 (T) - 2003 (58) RLT 869].

(3.) ON the other hand, the learned JDR has reiterated the correctness of the impugned order.