LAWS(CE)-2010-3-119

CCE Vs. MAHARSHI DAYANAND IRON FOUNDRY

Decided On March 03, 2010
CCE Appellant
V/S
Maharshi Dayanand Iron Foundry Respondents

JUDGEMENT

(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.