9911796707
TMI Blog2014 (8) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... AR For the Respondent : Shri Rajesh Chhiber, Advocate JUDGEMENT Per Archana Wadhwa: Both the appeals filed by the Revenue are being disposed of by a common order as they are connected. Appeal No. E/1272/11 is against the order of Commissioner (Appeals) vide which he has set aside the confirmation of demand of duty of Rs. 2,69,975/- along with imposition of penalty of identical amount which wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty of Rs. 5,29,707/-. The appellant admitted said shortages and paid the duty from their Central Excise account. 3. The visiting officers also found that the assessee had taken excess credit inasmuch as the verification of the truck no. mentioned in the Cenvatable invoice revealed that there were no such truck numbers and same belonged to some Vikram taxi vehicles. Accordingly, proceedings wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Except the inquiry from the RTO that vehicles numbers were belonging to some three wheelers who were capable of only transporting 21 Kgs. material and it is possible that number of such vehicles were used for transportation of the material. As such, he accepted the assessees stand that merely because the vehicles numbers were of commercial transport, the said fact alone cannot lead to denial o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order of Commissioner (Appeals). 4. As regards the second part of the said order, the same relates to the dropping of penalty on the assessee. As per the appellants, they have not disputed the short found goods, which can be on account of number of factors and have admitted their duty liability and have reversed the same from their Cenvat credit account, during the course of investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so, the Allahabad High Court decision would apply and penalty is required to be set aside. As such, I endorse and uphold the impugned order of Commissioner (Appeals) and set aside the penalty. 5. In view of the foregoing Appeal No. E/1272/2011 filed by the Revenue is rejected. 6. Second appeal relates to refund of amount deposited by the appellant during investigation and claimed by them on succ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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