https://www.taxtmi.com/caselaws?id=3133 The Department appealed against the lower appellate authority's decision to set aside a penalty amount related to the manufacture of impugned goods. The tribunal found the shortage detected to be minimal and accepted the respondents' explanation that it was unintentional, leading to the penalty being set aside. However, for the removal of inputs without reversing credit, the tribunal directed the respondents to pay a penalty equal to the credit amount. As a result, the Department's appeal was partly allowed, reinstating the penalty for the specific issue of input removal without credit reversal. en-us Thu, 23 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3133 The Department appealed against the lower appellate authority's decision to set aside a penalty amount related to the manufacture of impugned goods. The tribunal found the shortage detected to be minimal and accepted the respondents' explanation that it was unintentional, leading to the penalty being set aside. However, for the removal of inputs without reversing credit, the tribunal directed the respondents to pay a penalty equal to the credit amount. As a result, the Department's appeal was partly allowed, reinstating the penalty for the specific issue of input removal without credit reversal. Case-Laws Central Excise Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3133