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2011 (4) TMI 663 - CESTAT, AHEMDABADConfiscation and imposition of personal penalty - Rule 15 of Cenvat Credit Rules, read with Section 11AC - SSI - shortage of inputs - the assessee had taken cenvat credit on the inputs which were sold without payment of duty - The assessee also did not reverse the cenvat credits on inputs contained in similar finished goods lying on 31.03.05 while opting out of the cenvat facility - It is a fact that the duty was deposited after the short payment was detected by the Revenue - The original adjudicating authority has rightly relied upon the judgment in the case of Sony India Vs. CCE Delhi (2004 -TMI - 46966 - SUPREME COURT OF INDIA). The Hon ble Supreme Court held that the appellant became liable to pay duty under the circumstances which warrant application of the provision of Section 11A(1) - Decided against the assessee.
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