2004 (9) TMI 666

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..... Jain: This appeal is filed by the Revenue is directed against the Order No. 236/PAT/C. EX/APPEAL/2003 dated 2.7.2003 passed by the Commissioner of Central Excise (Appeals), Customs and Central Excise, Patna. The Revenue has prayed to set aside the above Order-in-Appeal passed by the Commissioner (Appeals), Patna and to uphold the Order-in-Original of the lower authority. The brief facts of th....

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....hat shortage was 3% of total production and might have occurred due to short receipt, more burning loss etc. The Revenue was satisfied with the duty calculation and found the same in order. However, for the purposes of imposition of penalty, a demand-cum-show cause notice was issued to the appellant company on 28.8.2001. The lower authority confirmed the demand of Rs. 3,07,040.00 (Rupees three lak....

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....stand that the raw materials found in short was removed without payment of duty and without observing the prescribed procedure with intention to evade duty. The contention of the Revenue is that penalty and interest should not be set aside, merely because the duty had been paid before issuance of the show cause notice. 2. I have heard Shri T.K. Kar, learned SDR for the Revenue. He has simply re....

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.... Revenue." Following decisions of the Tribunal support the above view:- (a) 2001 (45) RLT949=2001 (133) ELT 489 in the case of Commissioner of Central Excise, Patna vs. Rama Expo invest (P) Ltd.; (b) 1997 (23) RLT 428 (CEGAT)=1998 (99) ELT 153 in the case of Shanti Vrat & Sons Pvt. Ltd. vs. Commissioner of Central Excise, Kanpur; (c) 1990 (48) ELT 460 in the case of A....