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2010 (3) TMI 963 - AT - Central ExciseShortage of inputs and finished goods - reversal of CENVAT credit - penalty u/r 13 of CCR - appellant attributed shortage as ‘burning loss’ - Held that: - demand of duty was upheld as they have not been able to satisfactorily account for shortage, the duty stands paid by them - however, no other evidence has been cited by them by the Department to impose penalty on the finding of clandestine removal of inputs/finished goods as held by the original authority - also, these cases filed under the ambit of Section 11A 2(b) of the Act, question of penalty in the present case does not arise - appeal rejected - decided against Revenue.
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