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TMI Blog2009 (1) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ging the duty; redemption fine was rightly reduced by Tribunal - when the Officers visited the factory, no panchnama was prepared and there was no evidence to suggest that the respondent had removed the goods found short clandestinely so demand is not justified – penalty was also reduced rightly - 10 of 2007 - - - Dated:- 29-1-2009 - Vikramajit Sen and Rajiv Shakdher, JJ. S/Shri R.V. Sinha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of provisions of Section 11AC of the Act ought to have been equivalent to the duty imposed. We disagree with the submissions of the learned counsel for the appellant that the finding of the Tribunal is perverse as regards any of the three issues for the following reasons. In so far as the reduction of redemption fine is concerned, the Tribunal after taking into account the fact that duty had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in our view, the Tribunal correctly deleted the demand of duty in the sum of Rs. 22,829/- in respect of goods found short. 3. The last contention with respect to reduction of penalty it has been submitted by the learned counsel for the respondent that said duty did not emanate from the order of the Tribunal, inasmuch as, the Commissioner of Central Excise (Appeals) in his order dated 10-12-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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