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TMI Blog2007 (5) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... correct and allow the appeal partly - Appeal NoE/1599/2006 - Final Order No A/1227/2007-WZB/AHD - Dated:- 29-5-2007 - [Order per: M. Veeraiyan, Member (T)] . - This is an appeal against the order of the Commissioner (Appeals) No. 214 to 215/2006/165 to 166(RAJ)/Commr.(A)/RP/Raj, date 6-4-2006 which upheld the demand of duty and imposition of penalty under Section 1 1AC of Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e short age of goods weighing 1123.700 kgs. and disallowed Cenvat credit amounting to Rs. 69,640/- and imposed a penalty of Rs. 93,912/- under Section 11AC. (e) The Commissioner (Appeals) confirmed the demand and also penalty imposed under 1IAC. 4. The ld. Advocate inter alia made the following submissions: 4.1 When they surrendered the registration as on 1-4-2004, it was incumbent on the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of limitation. 6.1 I have carefully considered the submissions made by both sides. I find that when the appellant surrendered the registration and opted out of Cenvat scheme to commence job work, he has not complied with the provisions of Rule 9(2), The Rule 9(2) uses the word "amount" equal to the credit taken and not the word "duty" for obvious reasons. In respect of raw materials for wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted by the proprietor of the appellant company, is in order. However, it is only a case of shortage and not a proved case of clandestine removal warranting invocation of provisions of Section 11A. Similarly, the duty payable/credit reversible while opting out of Cenvat scheme also may not attract the provisions of Section 11AC. In the peculiar facts and circumstances of the case, the penalty im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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