9911796707
TMI Blog2004 (7) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Appeal No. 186/2002-C.E., dated 27-3-2002 passed by the Commissioner (Appeals), Cochin. The Commissioner (Appeals) has noted that the department, on investigation, has found the shortage of raw materials and the same had not been sufficiently explained. Therefore, in terms of the admissions made and on the basis of the evidence collected with regard to the physical shortage of 15,684.2 Kgs. o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age detected. However, the Counsel pleaded on the grounds raised in the Memorandum of Appeal and also submitted that penalty under Rule 173Q cannot be imposed in the absence of the revenue filing an appeal before the Commissioner (Appeals) after opposing the same in the Show Cause Notice. 2. Learned JDR supported the order and pointed out that the Commissioner has clearly given a finding that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are all an after thought. With regard to the imposition of penalty under Rule 173Q for the first time by the Commissioner (Appeals), the learned JDR reiterated the findings given by the Commissioner. 3. On a careful consideration of the submissions made, we find that there was no serious argument urged on the shortages occurred. It was a mere reiteration of the submissions made before the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal by the Revenue, is a sustainable ground. The Commissioner (Appeals) could not have imposed penalty under Rule 173Q without the same having been invoked by the original authority or in the Show Cause Notice. Therefore, penalty imposed under Rule 173Q is set aside. Except for this modification, there is no merit in the appeal. The duty confirmed by the authorities below is sustained while ..... X X X X Extracts X X X X X X X X Extracts X X X X
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