2017 (10) TMI 265

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..... s is an appeal filed against order in appeal No.VAD-EXCUS-002-APP-356-2014-15 dated 21.08.2014 passed by Commissioner (Appeals) Vadodara. 3. Briefly stated facts of the case are that the appellant had cleared Linear Alkyl Benzene (LAB) during the period December 2010 to March 2013 without payment of duty against CT-3 Certificate under ARE-3 documents to the consignee, namely, M/s A.R. Sulphonate .....

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..... r, he submits that for the normal period of limitation the duty required to be paid on the short quantity is approximately 44,000/-. He submits that there was no intention whatsoever in not discharging the duty on the short quantity of the goods received in the consignee's end hence, imposition of penalty under Section 11AC of Central Excise Act, 1944 is unwarranted. 4. Ld. AR for the Revenue rei .....

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..... ized Representative for the appellant that the demand could be sustained only for the normal period of limitation. Also, in the facts and circumstances of the case, penalty under Section 11AC of Central Excise Act, 1944 cannot be sustained. In the result, for the limited purpose of ascertaining the quantum of duty on the short quantity for the normal period of limitation, the matter is remanded to .....

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