TMI Blog2012 (1) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... does not suffer from any jurisdictional error nor it violates any provision of law. Further, Revenue has not been able to point out anything from the record for taking a view different than the one taken by the CESTAT and the Commissioner (Appeals). - Decided against the Revenue. - CEA No. 113 of 2011 (O&M) - - - Dated:- 3-1-2012 - MR. JUSTICE M.M. KUMAR, MR. JUSTICE AJAY KUMAR MITTAL, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d found shortage of 40,187 kgs. inputs, namely, plastic granules on which credit has been taken. On acceptance of shortage of inputs by the assessee-respondent, the credit amounting to Rs. 3,34,356/- was paid voluntarily. There are separate proceedings pending in respect of the aforesaid transaction. 2. On 03.11.2001, in another visit by the officers of the Revenue, a shortage of 32,249.4 Kgs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith interest as per directions issued in the order in original. However, the amount of penalty was reduced to Rs. 60,000/-. The Revenue as well as the assessee-respondent filed appeal before the CESTAT demanding deletion of penalty and demand of duty and the revenue claimed in its appeal the enhancement of the penalty equivalent to the amount of duty. The CESTAT has dismissed both the appeals hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were dismissed. 4. Having heard learned counsel for the appellantrevenue, we are of the considered view that the discretion exercised by the CESTAT does not suffer from any jurisdictional error nor it violates any provision of law. Mr. H.P.S. Ghuman, learned counsel for the appeal has not been able to point out anything from the record for taking a view different than the one taken by the CES ..... X X X X Extracts X X X X X X X X Extracts X X X X
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