2007 (10) TMI 526

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..... epartment's appeal against the order of the Commissioner (Appeals) No. 180/2006(Ahd-II)CE/Raju/Commr. (A), dated 9-6-06 by which the order for recovery of interest and the penalty imposed under Section 11AC on the respondent were set aside. 2. None appeared for the respondent. Heard the learned SDR. 3. The relevant facts, in brief, are as follows: (a)     When the .....

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..... f Rs. 72,960/- besides ordering the recovery of interest. (d)    The Commissioner (Appeals) while upholding the demand on the shortage set aside the penalty and interest. 4. I have carefully considered the submissions made by learned SDR and gone through the grounds of appeal. The main ground of appeal is that the respondent failed to give any reasonable explanation for the s .....

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..... of Section 11AC in this case. Therefore, the order of the Commissioner (Appeals) is not sustaining penalty under Section 11AC, cannot be faulted. As regards interest, it is a case of shortage where no firm date of removal not to speak of any clandestine removal can be presumed. Further credit taken has been reversed on 29-11-00/30-11-00 i.e. on the date of visit of the officers. Therefore, non-co .....

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