2010 (8) TMI 354

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..... m prejudice - doubts do not permit the quasi-criminal proceedings to sustain - circumstances with cogent evidence did not suggest that the doer has submitted himself to the offence or the questionable act. It may be stated that because penalty is prescribed by law that shall not be automatically imposed. The governing facts and attendant circumstances with cogent evidence should suggest that the .....

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..... al penalty. Learned Commissioner (Appeals) ignoring valuable piece of evidence waived the penalty against the respondent. Therefore, adjudication is required to be restored. 3. Heard both sides and perused the record. 4. Revenue has come up in appeal against the first appellate order wherein the Commissioner (Appeals) found that this respondent was not directly responsible for the discrepancie .....

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..... from the factory. It may be noticed that when there was doubt about the involvement and control of the respondent on day-to-day affairs in the show cause notice, how adjudication order inculpated him and involved him in the activities of looking after day-to-day activities without cogent evidence. The adjudication appears to have travelled beyond the show cause notice without examining the stateme .....

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