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of <h1>CESTAT directs interest payment & penalty for shortage of goods</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, KOLKATA-IV Versus RS. ISPAT PVT. LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, KOLKATA-IV Versus RS. ISPAT PVT. LTD. - 2008 (226) E.L.T. 195 (Tri. - Kolkata) The Appellate Tribunal CESTAT, Kolkata allowed the Department's appeal against the lower Appellate Authority's decision to waive penalty and interest on duty demand for shortage of finished goods. The respondents were directed to pay interest as per law and a penalty of Rs. 5,000 was imposed.
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