2007 (6) TMI 75

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..... set aside - Appeal No. E/3621/2005 - Final Order No. A/1553/2007-WZB/AHD - Dated:- 22-6-2007 - [Order] - This is Department's appeal against the order-the Commissioner (Appeals) No. COMMR (A)/27/SRT-II/2005, dt. 7-9-2005 by which he set aside the penalty imposed by the original authority on the appellant's company. 2. Heard both sides. 3. The relevant facts in brief are as follows: (a) .....

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..... by the officers what was admitted was only a shortage and for having not accounted the finished goods duty stands paid. The issued involved is whether penalty imposable in the absence of any admission about any clandestine removal or other corroborative evidences like unaccounted procurement of raw materials or any private records indicating clearances of finished goods without payment of duty. I .....

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