2017 (10) TMI 265

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..... ER, 2002, the consignor is required to discharge the duty on the short quantity of the goods. However, since the re-warehousing certificate endorsed by the concerned range officers had been filed from time to time with the Department, the demand could be sustained only for the normal period of limitation - penalty also set aside. For the limited purpose of ascertaining the quantum of duty on th .....

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..... yment of duty against CT-3 Certificate under ARE-3 documents to the consignee, namely, M/s A.R. Sulphonate Pvt. Ltd. At the consignee s end shortage in the quantity of Linear Alkyl Benzene (LAB) was noticed. Consequently, demand notice was issued to the Appellant for recovery of the duty attributable to the shortages found in the premises of the consignee in accordance with Rule 20(4) of Central E .....

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..... tion of penalty under Section 11AC of Central Excise Act, 1944 is unwarranted. 4. Ld. AR for the Revenue reiterated the order of the Ld. Commissioner(Appeals) 5. I find that there is no dispute of the facts that at the consignee s end i.e. M/s A.R. Sulphonate Pvt. Ltd., the goods, namely, LAB was short received in comparison to the quantity dispatched and recorded in the relevant ARE-3 docum .....

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