9911796707
TMI Blog2013 (12) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... e knowledge or even intention on the part of the authorised signatory - Penalty on a person cannot be imposed on assumption and presumption - The department has chosen to pursue vigorously such a case without disclosing how the finding of facts by the Commissioner (Appeals) is incorrect - Decided against Revenue. - E/2814/2009-SM(BR) - Final Order No. 254/2011-SM(BR)(PB) - Dated:- 27-4-2011 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignatory. Whether M/s. S.S Flavours Pvt. Ltd. have filed any appeal before Commissioner (Appeals) is not forthcoming. 3. From the facts narrated in the show cause notice and the findings of the original authority, no material is forthcoming that the clandestine removal of the short found goods was with the knowledge on the part of authorised signatory. It merely records that authorised signatory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts by the Commissioner (Appeals). As already mentioned, the disputed amount of penalty involved is only Rs. 10,000/-. The department has chosen to pursue vigorously such a case without disclosing how the finding of facts by the Commissioner (Appeals) is incorrect. Efforts should be made to improve the investigation process rather than filing such a frivolous appeal. 5. It is clarified that no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
