2017 (11) TMI 1970

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....resentative. 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 paid against shortage of goods noticed on the sa....

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....s 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 confirmed the penalty on the Director and the employe....