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2009 (10) TMI 791 - AT - Central ExciseShortage in the stock of main input i.e. M.S. Ingots - clandestine removal - Held that: - there was no protest by the appellants that the stock taking was done on eye estimation and no actual weighment was done and the protest against the same was nowhere made by the appellants before issuing the show cause notice and the same was admitted by the appellants and accordingly, they paid the duty without any protest - duty demand of such clandestine removal upheld. CENVAT credit - Rule 12 of CCR, 2002 - denial on the ground that original duty paid invoice was not produced - Held that: - similar issue decided in the case of Union of India v. Kataria Wires Ltd. [2007 (1) TMI 183 - MADHYA PRADESH HIGH COURT] wherein it was held that merely because of original and duplicate copy lost, claim not to be defeated especially when certified copy, issued by Superintendent - CENVAT Credit taken by the appellant on the strength of Xerox copy of invoice certified by the Range Superintendent, stands allowed. Penalty u/s 11AC - Held that: - when the issue of clandestine removal is decided against the appellant, equivalent amount of penalty is imposable against the appellants - although the appellants have paid the duty demand but failed to pay the interest on applicable rates within prescribed time limit, the benefit of the proviso of Section 11AC is not available to the appellants and the penalty liable of equivalent amount of duty is confirmed. Appeal allowed - decided partly in favor of assessee.
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