2010 (3) TMI 1220

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..... J. 1. The Revenue has filed this appeal impugning the order dated 13-1-2004 (Annexure A/3) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The following questions of law have been raised in the present appeal:-- "(i) Whether the Tribunal is correct in quashing the Order-in-Appeal when the shortage of finished stocks was detected by the Central Excise staff in p .....

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..... tock verification. 2. Thus, the Tribunal fell in error in reducing the penalty upon the assessee and hence, to this extent, the appeal of the Revenue is allowed and the assessee is held liable to pay same amount of penalty equivalent to the duty involved on the goods i.e. ₹ 16,383/-. 3. In view of the above, the assessee was liable to pay equal amount of penalty on the goods seized from th .....

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