TMI Blog2003 (12) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in the manufacture of Leaf Spring and Stabilizer. On 27-8-1997 the Officers of the Revenue Department visited the factory of the respondents and on verification, it was found that there were shortage of finished products valued at Rs. 9,83,498/-. During verification it was also found that respondents had received the additional amount of Rs. 39,96,514/- from M/s. Maruti Udyog Ltd. towards clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was paid prior to issuance of show cause notice as they contravene the provisions of Central Excise Act/Rules. Revenue relied upon the decision of the Tribunal in the case of Elephanta Gases Ltd. v. Commissioner of Central Excise. Pune-I reported in 2003 (155) E.L.T. 42 (Tri. - Mumbai). 5. The contention of the respondent is that the additional amount was received from M/s. Maruti Udyog Ltd. in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this amount is mentioned by the respondents. In these circumstances, we find that the respondents had no intention to evade the payment of duty in respect of this amount hence not liable for any penal action. 8. In respect of the demand on account of shortage of finished product, the respondents failed to explain the shortage and they are admitting the shortage of finished product. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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