TMI Blog2017 (2) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... imposing penalties on them - Decided against the assessee - E/986, 1009 to 1011/10-MUM - A/85492-85495/17/SMB - Dated:- 24-1-2017 - Shri M V Ravindran, Member (Judicial) Shri D A Bhalerao, Advocate for Appellant Shri Ajay Kumar, Joint Commissioner (AR) for Respondent ORDER Per M V Ravindran These three appeals are directed against Order-in-Original No. Belapur/14/Taloja/R-I/Commr/SLM/2009-10 dated 26th February 2010. Revenue is also in appeal against the same order for dropping demand. 2. Heard both sides and perused the records. 3. On perusal of records it transpires, on verification of records, it was noticed that main appellant has availed CENVAT credit on various inputs. On stock verification it was found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.1995 Entry No. 478 dt. 30.03.1995 and Entry No. 139 dt. 12.06.1995 in RG 23A pt. II. (iv) I confirm the demand of ₹ 48,619/- (Rs. Forty Eight Thousand Six Hundred Nineteen only) under Rule 57 I of Central Excise Rules, 1944 read with Section 11A of Central Excise Rules, 1944 and appropriate the amount of ₹ 48,619/- (Rs Forty Eight Thousand Six Hundred Nineteen only) reversed by the assessee vide PLA Entry No. 156 dt. 31.5.1995 RG23A Pt II Entry No. 151 dt. 20.06.1995. (v) I set aside demand of ₹ 6,57,304.50/- (Rs Six Lakh Fifty Seven Thousand Three Hundred Four Paise Fifty only) as the noticee is eligible for claiming the concessional rate of duty under Notification No 1/93 dated 28.02.1993. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee for provisional release of the said seized goods against the recovery of fine imposed on them. (xi) I order confiscation of truck No. MH-04-G-4510 seized on 29.12.94 under Rule 173Q of Central Excise Rules, 1944 which was released provisionally against B-11 Bond and cash security, and impose redemption fine of ₹ 20,OOO/- (Rs Twenty Thousand Only) in lieu of confiscation under Section 34 of Central Excise Act, 1944. In case of failure to pay redemption fine, I order to appropriate cash security of ₹ 20,000/- (Rs Twenty Thousand Only) furnished by the assessee for provisional release of the said seized vehicle against the recovery of the fine imposed. (xii) I order confiscation of seized goods valued at ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside. 5. Learned Departmental Representative submits that there is an admission that duty paid inputs are found short. The Excise incharge has in his statement categorically admitted the same hence penalties are correctly imposed. As regards Revenue s appeal demands dropped on shortages is incorrect as it was admitted during panchanama, hence dropping of demand of ₹ 3,66,960/- is incorrect. 6. First I take up the appeal field by the department. I find that this matter was remanded by Tribunal to adjudicating authority as to the demand of shortage of steel on which credit was availed. While calculating the demand on shortages, it is noticed that officers had considered the average weight of a barrel as 25 Kgs., while factually ..... X X X X Extracts X X X X X X X X Extracts X X X X
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