2010 (2) TMI 496

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... penalty. Held that - appeal against above order was to be dismissed. - E/627 OF 2009 - A-113 (KOL.) OF 2010 - Dated:- 12-2-2010 - S.S. KANG, VICE PRESIDENT P.R. Mukherjee for the Appellant. M.B. Bal for the Respondent. ORDER 1. Heard both sides. 2. The applicant filed this appeal against the impugned order whereby demand of Rs. 47,768 and penalty of the equal amount was im .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or issue of raw materials were not made for the month of February. In these circumstances the impugned order is passed. 5. I find that in this case the inputs were found on which credit was availed during physical verification. There was no dispute in this regard as the shortage was admitted by the Director. The appellant relied upon the decision in the case of Kundan Casting (P.) Ltd. (supra). .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X