TMI Blog2006 (5) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... der]. Both these appeals are by the department. Officers of Central Excise had detected shortages of Modvat credit availed inputs in the respondents premises upon physical stock verification and scrutiny of records. In respect of Shri Vivekananda Industries, a total shortage of 100.225 M.Ts. of raw material was found, out of which 8.400 M.Ts. were found short upon verification of Form-IV Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... debit in Cenvat Credit account, the show-cause notices proposed to appropriate the amounts towards the above demands. The notices also proposed penalties on the party under Rule 25 of the Central Excise Rules, besides demanding interest on duty under Section 11AB of the Central Excise Act. In the orders, of adjudication, the original authority confirmed the demands of duty and imposed on the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs and granted the benefit of doubt to the assessees. Accordingly, in respect of Shri Venkateswara Industries, ld. Commissioner (Appeals) set aside the entire demand of duty along with the demand of interest thereon. In respect of Shri Vivekananda Industries, he set aside the demand of duty on 91.825 M.Ts. of inputs and sustained demand of duty in respect of 8.400 M.Ts. In both cases, ld. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d reason to interfere with the decision of the lower appellate authority insofar as the department s allegation of clandestine removal of inputs by the respondents is concerned. By granting the benefit of doubt to the parties, the original authority itself had ruled out clandestine removal but the department did not choose to challenge the finding of that authority. However, in respect of 8.400 M. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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