2017 (11) TMI 1970

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....pondents : S.K. Shukla, Authorised Representative. ORDER Dr. D.M. Misra, Member (J) 1. Heard both sides. 2. These three appeals are filed against OIA-VAD-EXCUS-003-APP-187-189-16-17, dated 25-11-2016 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals)-VADODARA-III. 3. The short issues involved in the present appeals are : whether the interest of the duty ....

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....5. The Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. I find that the appellant had immediately paid the entire duty on the shortage of the goods noticed, hence interest is not attracted. Further, I find that the Director in his statement accepted that the goods have been removed without payment of duty, therefore, the Ld. Commissioner (Appeals) has rightly....