2007 (3) TMI 612

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....rawal, C.A., for the Respondent. [Order]. -  The Revenue filed this appeal against the impugned order in so far as the Commissioner (Appeals) set aside the penalty of Rs. 19,486/- on the ground that the duty was deposited before issuance of show cause notice. 2. The learned authorized representative (DR) on behalf of the Revenue submits that the Central Excise Officer during the....

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....behalf of the respondent submits that the Commissioner (Appeals) after examining the facts and circumstances of the case have observed that shortage is found in stock verification, there is no evidence that the alleged shortage of inputs is clandestinely removed. He further submits that the adjudicating authority disallowed the deemed credit of Rs. 1,55,978/- which was modified by the Commissioner....