TaxTMI 
TaxTMI 
2015 (2) TMI 921
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent : Shri Ranjana Jha, AR JUDGEMENT Per Ashok Jindal : Appellant is in appeal against the impugned order wherein mandatory penalty under section 11AC of the Act has been confirmed against them. 2. The brief facts of the case are that on 18.3.2010, the investigation was conducted at the factory of the appellant and shortage of inputs was found. The appellant explained the s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g was conducted in their factory on 10.4.2009, a show cause notice was issued by invoking extended period of limitation and the said case was adjudicated and duty demand was paid by them. Therefore, subsequent show cause notice cannot be issued by invoking extended period of limitation, therefore, penalty on the appellant is not imposable. He further submits that Revenue ha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....p; Moreover, in this case, the appellant has admitted the shortage of inputs and clearance thereof without payment of duty, therefore extended period of limitation has been rightly invoked by the lower authorities. She further submits that in this case the appellant has paid only duty and not the interest before issuance of show cause notice. Therefore, penalty ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....old that extended period of limitation is rightly invoked. 7. Further I find that when there is an admission of removal of inputs without payment of duty and that fact came in the knowledge of Revenue during the course of investigation. Therefore, the extended period of limitation is rightly invoked. Further, I find that appellant has paid only duty and not interest, hence as pe....