2006 (10) TMI 300

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....DR, for the Appellant. None, for the Respondent. [Order]. -  Heard the learned JDR. The respondents are called absent. The Revenue is in appeal aggrieved by the impugned order passed by the Commissioner (Appeals), Central Excise & Customs, Aurangabad where in he has set aside the penalty of Rs. 1,000/- (one thousand) imposed under Section 11AC since the duty has been paid in full muc....

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....ng the difference in the stock of finished goods and raw materials. It appears that the assessee had accepted the difference in the stock position of the CTD bars and melting scrap and paid the duty. The contention of the assessee is that the shortage in CTD bars was due to accumulated weight difference over a period of time. The adjudicating authority found fault on this aspect and treated this/s....