TMI Blog2011 (7) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... count of pilferage, some goods became substandard which does not show any deliberate mis-statement or concealment by the assessee - Decided in the favour of assessee - C.E.A. No.35 of 2006 (O&M) - - - Dated:- 6-7-2011 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Mr. H.P.S. Ghuman, Standing Counsel for the appellant. Mr. Jagmohan Bansal, Advocate for the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al reduced the penalty with following observations:- 5. In this case, the appellants are not challenging the demand of duty in respect of the inputs on which credit has been taken were found short. On verification, the appellant paid duty at the spot when the shortage was pointed out by the Revenue authorities. The explanation given by the appellant that due to pilferage and some inputs become ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not be less than the amount of duty. 5. Learned counsel for the respondent, however, submits that the levy of penalty, in the present case, is not justified under Section 11AC of the Act but could be levied under Rule 173Q of the Central Excise Rules, 1944 under which the penalty is not minimum. 6. It is patent that the present case does not fall under Section 11AC of the Act which provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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