Assessee not penalized for short payment due to Range officer's negligence u/s 11A(1); no extended duty demand.

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....If the concerned Range officer had checked the returns, the short payment would have been immediately detected - The assessee cannot be penalized by invoking extended period u/s 11A(1) for demand of duty and penal provisions for indolence on the part of the jurisdictional Central Excise officers - AT....