2006 (9) TMI 78

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.... the order of the Commissioner (Appeals) vide order No. SDK (2197-2198) 219-220/M-I/2003 dated 30-9-2003. Commissioner (Appeals) upheld the order of the Joint Commissioner in so far as it related to demand of duty/irregularly availed Cenvat credit amounting to Rs. 89,033/-. However, he has not sustained the penalty imposed on the assessee and he has also not upheld the order relating to recovery o....

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.... of theft by others. 4. This is a clear case where production and clearance records were not maintained properly and shortages were not explained satisfactorily. At the same time, the alleged clandestine removal has not been proved by any direct evidence. The order of the Commissioner (Appeals) in not sustaining the penalty cannot be faulted with. 5. If interest has to be demanded it has to ....