2017 (3) TMI 1600

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....ant. Shri Vikrant Kackaria, Advocate, for the Respondent. ORDER The Revenue is in appeal against the impugned order wherein the ld. Commissioner (A) dropped the charge of shortage of goods. 2. The brief facts of the case are that on 23-2-2007, the factory premises of the respondents was visited and stock verification was done. It was found that there was shortage of 337.035 MT of non-allo....

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....he respondent but imposed penalty of Rs. 1.25 lacs for non-following the procedure. The said order was challenged before the ld. Commissioner (A), who set aside the penalty imposed on the respondents. Aggrieved from the said order, the Revenue is in appeal before me. 3. Heard the ld. AR 4. Considering the fact that during the course of investigation itself, the reasons for shortage has....