M/S Kores (India) Ltd vs Commissioner Of Customs & Central ... on 7 November, 2013
Further Hon'ble Supreme Court of India in the cases of Campher Drugs & Linimantes-1989(40)ELT276(SC), CCE, Mumbai Vs Bell Granite 2006(198)ELT61(SC) and Cores India Vs CCE-2004(174)ELT7(SC) has stated that positive evidence is required to be produced by the Department before the appellant could be met with the penalty under Section 11-AC of the Act. Similar findings have been given by my predecessor in the case of M/s. KEC Industries Ltd. Bhiwadi vide Order-in-Appeal No.331(DK)CE/JPR-I/2009 dated 17.11.2009. In absence of any evidence of clandestine clearances of short found finished goods, I following the above said orders of the higher appellate authorities set aside the impugned order imposing penalty under Section 11-AC of Central Excise Act, 1944 on the appellant-1.