https://www.taxtmi.com/caselaws?id=235595 The Tribunal upheld the decision of the Commissioner (Appeals) to set aside the penalty imposed on the respondent for a duty shortage. Despite acknowledging the shortage, the respondent promptly deposited the duty amount, attributing the error to incorrect accounting during a busy period. The Tribunal found no evidence of clandestine manufacture or intentional evasion, leading to the rejection of the Revenue's appeal. The Commissioner's decision was supported by the interpretation of relevant provisions, emphasizing the immediate payment of duty upon detection of the shortage. en-us Thu, 13 Jun 2013 00:00:00 +0530 Fri, 15 May 2015 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235595 The Tribunal upheld the decision of the Commissioner (Appeals) to set aside the penalty imposed on the respondent for a duty shortage. Despite acknowledging the shortage, the respondent promptly deposited the duty amount, attributing the error to incorrect accounting during a busy period. The Tribunal found no evidence of clandestine manufacture or intentional evasion, leading to the rejection of the Revenue's appeal. The Commissioner's decision was supported by the interpretation of relevant provisions, emphasizing the immediate payment of duty upon detection of the shortage. Case-Laws Central Excise Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235595