TMI Blog2010 (3) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... ands 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. - E/1017 and 1019-1020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate. Shri Raj Kumar, authorised signatory attributed shortage as burning loss . The original authority while confirming the demand of duty imposed penalty of Rs. 41,313/- under Rule 13 of Cenvat Credit Rules on the respondents which was set aside by the Commissioner (Appeals). 4. In Appeal No. E/1019/08 with M/s. Mahadev Steel Industries and E/1020/08 with Shri Naresh Joshi partner of M/s. Maha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals). 6. I have carefully gone through the submissions. It is noticed that the Commissioner has given finding that the demand has been made merely on the basis of shortage of inputs in the case of HS Steel Pvt. Ltd. and shortage of finished goods in the case of Mahadev Steel Industries as they have not been able to satisfactorily account for shortage, the duty stands paid by them. However, Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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