2010 (7) TMI 399

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..... ellant. Shri Jatin Mahajan, Advocate, for the Respondent. [Order (Oral)]. - These two appeals by the Department are against the order of the Commissioner (Appeals) No. 50-51/CE/APPL/KNP/2008 dated 21-2-08. 2.Heard both sides. 3. When the officers visited the factory premises of respondent on 28-11-2005, they found shortage of MS plates weighing 27.570 MT valued at Rs. 7,09,432/- involv .....

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..... e the Commissioner (Appeals). However, before the Commissioner (Appeals), they contested the penalty. Commissioner (Appeals) set aside the penalties imposed by the original authority on both the respondents on the ground that there was no corroboration of clandestine removal of short found inputs and that the respondent firm paid the duty involved before issuance of show cause notice. 5.Learned D .....

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..... was no corroboration of clandestine removal cannot be faulted. The respondent firm is, however, liable to penalty for irregular maintenance of accounts. 8.Considering the entire facts and circumstances of the case, the appeals of the department are disposed of as follows : (a)     Order of the Commissioner (Appeals) is modified to the extent of restoring a penalty of Rs. 25,0 .....

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