2007 (8) TMI 214

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..... tention to evade duty or mis-state the facts so penalty u/s 11AC not sustainable – Removal of input without reversal of credit - So penalty is imposable
Dr. Chittaranjan Satapathy, Member (T) [Order per] - Heard both sides. The Department is in appeal against the order of the lower appellate authority setting aside the penalty amount. The respondents started manufacture of the impugned goods i .....

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..... al quantity manufactured during the period from the commencement of production till the first stock taking done on September 27, 2004. Dr. Samir Chakraborty, ld. Sr. Advocate appearing for the respondents strongly contends that this shortage represents accumulated shortage over a period during which no verification was done and the duty involved in view of shortage is negligible compared to the am .....

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