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TMI Blog2017 (3) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... . Under such facts and circumstances, I hold that the appellant is entitled to the benefit of the provisions of sub-section 23 of Section 11 A of the CEA and under such facts and circumstances, no SCN was required to be issued - appeal allowed - decided in favor of appellant. - Ex. Appeal No.93/2009 - A/7028-2017-EX[DB] - Dated:- 23-9-2016 - Mr. Anil Choudhary, Member (Judicial) Shri R. C. Gupta, Adv. for the Appellant (s) Shri B. Kumar Tyer, Supdt. (A.R.) for the Respondent Per Mr. Anil Choudhary The issue in this appeal by the appellant-assessee, a manufacturer of MS ingots, Runner and Riser as well as M.G. Kraft Paper, is whether for variation found at the time of inspection by Revenue in the stock of finished prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without issuance of proper invoice and payment of duty and in respect of raw material found short either it has been removed without preparation of invoice or the appellant have received raw materials short but have shown the receipt with intent to take Cenvat credit. The appellant contested the SCN and stated that no allegation of any clandestine removal etc. is made out against them under the facts and circumstances. The Revenue have raised issue of clandestine removal and the other is of receiving the raw material short and as such, the show cause notice is vaguer under the fact that no instance of any clandestine removal etc. has been pointed out. It is further stated that the stock-taking was done within a span of about 5/10 minutes a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndestine activity have been found by Revenue. Further, under the facts and circumstances, the appellant have paid the tax so calculated on the apparent discrepancy immediately under the provisions of Section 11 A read with Section 11 AB, sub-section 2B of the said Section, no show cause notice is required to be issued when an assessee on being so pointed by Revenue deposited the tax in dispute. In such circumstances of the case, the whole show cause is misconceived and accordingly, the penalty imposed and increased by the Commissioner (Appeals), is fit to be set aside. 5. The Id. A.R. for Revenue relies on the impugned order. 6. Having considered rival contentions, I find that there is no instance of any malafide or any clandestine re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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