2012 (6) TMI 395

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..... and he has allowed cenvat credit in all cases, where the shortage was less than 2% - Held that:- As Commissioner (Appeals) himself has observed while taking a view that cenvat credit has to be reversed only in cases where short receipt is more than 2% as there does not seem to be any intention to evade duty as shortage happened due to evaporation or different methods of weighing no point of levyi .....

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..... icated in the invoices. Proceedings were initiated for recovery of cenvat credit availed on such shortages in quantity received in the factory of the appellant during the period from May 2004 to June 2007 and demand for duty of Rs. 7,51,590/- was raised. A show cause notice was issued on 30.8.2009. Commissioner (Appeals) in the impugned order has taken a view that the appellant s claim that such s .....

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..... f has observed while taking a view that cenvat credit has to be reversed only in cases where short receipt is more than 2% as there does not seem to be any intention to evade duty as shortage happened due to evaporation or different methods of weighing. Further, he also did not impose penalty under Section 11AC of Central Excise Act, 1944. When there is a clear observation that there is no intenti .....

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