(1.) THIS is an appeal by the Department against the order of the Commissioner (Appeals) No. 33 -CE/APPL./KNP/2008 dated 29.01.2008.
(2.) HEARD both sides.
(3.) LD . DR submits that the shortage was accepted by the Authorised Signatory and the partner. The statements were not retracted. The respondent firm paid the duty involved. As it is a clear case of admitted clandestine removal, the Commissioner (Appeals) should not have set aside the penalty imposed under Section 11AC.