2006 (11) TMI 104

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....ideration are officers of the Central Excise Division, Rohtak visited the unit of the respondent and during the course of investigation, they found that there was a shortage of raw material on which credit was availed by the respondent. The respondent immediately reversed the amount of credit involved. Subsequently a show cause notice was is sued for imposition of penalty and for appropriation of ....

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....[2006 (204) E.L.T. 22 (P&H)] (Commissioner of Central Excise, Delhi-IV New CGO Complex, NH-IV, Faridabad v. MA Illpea Paramount Pvt. Ltd.) and 25-7- 2006 in CEA No. 13 of 2005 [2006 (202) E.L.T. 398 (P&H)] (Commissioner of Central Excise Delhi-III. v. Machino Montell (I) Limited and another), we allow this appeal, set aside order of the Tribunal and remand the case to the Tribunal for a fresh deci....

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....erial when received in the month of June, 2001. It is seen from the records that the respondent's Director voluntarily debited the amount in their RG-23A Part II register accepting the error of his employees in not recording the correct weight of the input received by them. I also find that the show cause notice does not bring out anything to indicate that there was clandestine removal of the inpu....