2017 (3) TMI 1600

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..... s conducted by the Revenue is deficient and incomplete - the charge of shortage of inputs is stands disproved - neither Cenvat credit can be denied to the respondents nor penalty can be imposed - decided against Revenue. - E/749-750/2009 - Final Order Nos. A/60508-60509/2017-SM(BR) - Dated:- 29-3-2017 - Shri Ashok Jindal, Member (J) Shri G.M. Sharma, AR, for the Appellant. Shri Vikran .....

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..... the entire stock from the outside of the railway yard, therefore, there is shortage of such goods. The Revenue did not consider the explanation given by the respondent. A show cause notice was issued to the respondent to deny Cenvat credit of the quantity found short during the course of investigation. The matter was adjudicated. The adjudicating authority dropped the charge against the respondent .....

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