2010 (2) TMI 1022

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.... ORDER Revenue has filed these appeals against the respondents for dropping the penalties under Section 11AC of the Act. 2. The learned DR submitted that in the impugned order the respondents are also directed to pay interest. Moreover, following the decision, in the case of Dharamendra Textile [2008 (231) E.L.T. 3 (S.C.)] and Rajasthan Spinning and Weaving Mills [2009 (238) E.L.T. 3 (S.C.)....

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....o found that it is a case of short payment of duty made out by the department during audit and as per audit manual it has been categorically clarified to the Departmental officers that when short payment/differential duty is made out on the basis of scrutiny of records by the Auditor, the provisions contained under Section 11A(2B) of the Central Excise Act, 1944 should be extended to the assessee.....