Custom, Excise & Service Tax Tribunal
Cce, Kanpur vs M/S.Rajasthan Transformers & ... on 23 November, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
Single Member Bench
Excise Appeal No.1047 of 2009-SM
(Arising out of Order-in-Appeal No.43-CE/Appeal/KNP/2009 dated 13.03.2009 passed by the CCE(A), Kanpur)
Date of Hearing/Decision: 23.11.2010
For approval and signature:
Honble Mr.M.Veeraiyan Member (Technical)
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3
Whether Their Lordships wish to see the fair copy of the Order?
4
Whether Order is to be circulated to the Departmental authorities?
CCE, Kanpur Appellant
Vs.
M/s.Rajasthan Transformers & Switchgear Respondent
Present for the Appellant : Shri I.Baig, SDR
Present for the Respondent: Ms.Sukriti Das, Advocate
Coram:
Honble Mr.M.Veeraiyan, Member (Technical)
ORDER No.____________/
PER: M.VEERAIYAN
Heard both sides.
2. The department is aggrieved that the penalty of Rs.57,302/- imposed by the original authority under Section 11AC read with Rule 25 of Central Excise Rules, 2002 and Rule 15 of Cenvat Credit Rules, 2004 was set aside by the Commissioner(Appeals).
3. There was shortage of inputs and finished goods and the duty/credit involved on the said goods was paid before issue of show cause notice. The liability to duty was not disputed before the original authority as well as before the Commissioner (Appeals). The prayer before the Commissioner (Appeals) was for setting aside the penalty imposed under Section 11AC read with Rule 25 of Central Excise Rules, 2002 and Rule 15 of Cenvat Credit Rules, 2004. The Commissioner(Appeals) after noting that it was merely a case of unexplained shortage and that there was no evidence of any clandestine removal of the finished goods or disposal of inputs on which the credit had been taken, has set aside the penalty. The grounds of appeal do not disclose any materials which can upset the above finding of fact by the Commissioner (Appeals).
4. The appeal is therefore rejected.
(Dictated and Pronounced in the open court)
(M.VEERAIYAN)
MEMBER (TECHNICAL)
mk
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