2011 (6) TMI 438

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..... s not considered facts on record and had just referred ti the provisions of law. In order to impose the duty liability against the assessee, it is not sufficient for the adjudicating authority merely to refer to the provisions of law. Primarily, he has to consider the facts and thereupon apply the correct provision of law to these facts and this exercise by the adjudicating authority should be app .....

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..... t of penalty. 3. The issue involved in the matter is whether the buyers to whom the appellants cleared the excisable goods were related persons in terms of Section 4 of the Central Excise Act, 1944 and therefore, the demand of duty was justified as made in the show cause notice dated 3.3.2009 issued to the appellants. Though the impugned order is sought to be challenged on various grounds , it i .....

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..... for the adjudicating authority merely to refer to the provisions of law. Primarily, he has to consider the facts and thereupon apply the correct provision of law to these facts and this exercise by the adjudicating authority should be apparent on the face of the order itself. 5. As already observed above, the Commissioner has totally failed in taking into consideration the facts of the case and .....

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