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TMI Blog2017 (2) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... of inputs and during the process there are some process losses to the tune of 0.5% to 0.9%. This Tribunal in appellants own case CASTROL INDIA LTD. Versus COMMISSIONER OF C. EX [2007 (10) TMI 91 - CESTAT, MUMBAI] allowed the process loss up to the 0.5% and appellant has also intimated to the department with regard to the processes loss in 1999 itself - the duty has been paid on losses beyond perm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of each quarter, the shortages and excesses were found on punching the physical stock into the computer system Negative + Positive were generated but the same was not reflected in the Central Excise Records. On scrutiny of DTSR (Daily Tank Status Report) revealed that there have been physical shortage in stocks as compared to stock position reflected in RG23A Part-I Register. The discrepancies n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and penalty equal to demand was confirmed. Aggrieved from the said order, the appellant is before me. 3. The Ld. Authorized representative appearing on the behalf of the appellant submitted that the appellant has the duty but is contesting only the penalty imposed on the appellant as there was no mala fide intention of the appellant for not recording the same in their statutory record. He fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on losses beyond permissible limits. In that circumstances, it cannot be alleged that the appellant has availed excess Cenvat credit with intent to evade payment of duty. Therefore, I hold that penalty on the appellant is not imposable. In these circumstances, the impugned order qua confirming the demand is affirmed and qua imposing penalty on the appellant is set aside. Appeal is disposed off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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