2007 (10) TMI 526

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....Respondent. [Order]. - This is a Department's appeal against the order of the Commissioner (Appeals) No. 180/2006(Ahd-II)CE/Raju/Commr. (A), dated 9-6-06 by which the order for recovery of interest and the penalty imposed under Section 11AC on the respondent were set aside. 2. None appeared for the respondent. Heard the learned SDR. 3. The relevant facts, in brief, are as fol....

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.... which was already paid; he also imposed penalty of Rs. 72,960/- besides ordering the recovery of interest. (d)    The Commissioner (Appeals) while upholding the demand on the shortage set aside the penalty and interest. 4. I have carefully considered the submissions made by learned SDR and gone through the grounds of appeal. The main ground of appeal is that the responde....