TMI Blog2014 (8) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... stand that merely because the vehicles numbers were of commercial transport, the said fact alone cannot lead to denial of credit without their being any other evidence. - Decided against the revenue. Regarding shortage of goods - Held that:- As per the appellants, they have not disputed the short found goods, which can be on account of number of factors and have admitted their duty liability and have reversed the same from their Cenvat credit account, during the course of investigation. - inasmuch as there is no evidence that said shortages are on account of any clandestine removal, imposition of penalty was not justified. - Decided against the revenue. - Appeal No. 1272 of 2011 SM and Appeal No. 2979 of 2012 SM - ORDER NO. FO/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee had taken excess credit inasmuch as the verification of the truck no. mentioned in the Cenvatable invoice revealed that there were no such truck numbers and same belonged to some Vikram taxi vehicles. Accordingly, proceedings were initiated and confirmed by the original adjudicating authority. On appeal, Commissioner (Appeals) set aside the rejection of Cenvat credit along with setting aside of the penalty imposed upon the respondents. As regards, shortages inasmuch as the appellants did not contest the same, he confirmed the demand but set aside the penalty on the ground that there is virtually no evidence for clandestine removal of the goods and as such, the provisions of Section 11 AC are not attracted. The said order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order of Commissioner (Appeals). 4. As regards the second part of the said order, the same relates to the dropping of penalty on the assessee. As per the appellants, they have not disputed the short found goods, which can be on account of number of factors and have admitted their duty liability and have reversed the same from their Cenvat credit account, during the course of investigation. However, inasmuch as there is no evidence that said shortages are on account of any clandestine removal, imposition of penalty was not justified. Commissioner (Appeals) by holding so has rightly set aside the penalty. I find that Hon ble Allahabad High Court in the case of CCE, Kanpur vs. Minakshi Castings [2011 274 ELT 180 (All)] has uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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