https://www.taxtmi.com/caselaws?id=348725 The appeal involved allegations of wrongful availment of Cenvat credit and shortage of inputs in the manufacture of finished goods. The Adjudicating Authority confirmed the demand and penalties, upheld by the Commissioner (Appeals). A discrepancy in raw material stock was found, leading to the demand for Cenvat credit. The appellant admitted input shortages due to inferior quality. Despite arguments by the Respondent, the absence of evidence for clandestine removal resulted in setting aside the penalty under Section 11 AC. Duty and interest were upheld, while the penalty was revoked, emphasizing the importance of concrete evidence in penalty imposition. en-us Thu, 04 May 2017 00:00:00 +0530 Wed, 29 Nov 2017 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348725 The appeal involved allegations of wrongful availment of Cenvat credit and shortage of inputs in the manufacture of finished goods. The Adjudicating Authority confirmed the demand and penalties, upheld by the Commissioner (Appeals). A discrepancy in raw material stock was found, leading to the demand for Cenvat credit. The appellant admitted input shortages due to inferior quality. Despite arguments by the Respondent, the absence of evidence for clandestine removal resulted in setting aside the penalty under Section 11 AC. Duty and interest were upheld, while the penalty was revoked, emphasizing the importance of concrete evidence in penalty imposition. Case-Laws Central Excise Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348725