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TMI Blog2010 (5) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... emand but drop the penalty and redemption fine on the respondent Aggrieved from the same, revenue filed appeal to Tribunal. Held that- Mere fact that the debit entries in their statutory records were not made by the respondent at the time of clearance does not amount suppression. Moreover, the respondent has explained why these amount were not entered in the statutory records. When there is no all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n supplied by the customers giving such jobs The factory of the respondent was visited and found that a shortage of 23,573.25 L Mtrs. They detained the whole stock of 95,454 Mtrs and 28475.940 Kgs of yarn lying in the stock The statements were recorded wherein Shri Mahesh Ahuja the Proprietor of the appellant firm admitted that his excise accountant was on leave and therefore, the consolidated dai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring adjudication The Commissioner (Appeal) confirmed the demand but drop the penalty and redemption fine on the respondent Aggrieved from the same, revenue is before me 3. Shri N. A. Sayyed, JDR appearing on behalf of the revenue submitted that it is a case of shortage of finished goods and the respondent has not paid the duty in time as he has to discharge his duty liability by debiting in RG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removal or removal of goods without payment of any Central' Excise duty. It is admitted fact that the goods have been cleared on payment of Central Excise duty. Mere fact that the debit entries in their statutory records were not made by the respondent at the time of clearance does not amount suppression. Moreover, the respondent has explained why these amount were not entered in the statutory rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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