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TMI Blog2014 (3) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... buyer being unaccounted. If evasion is permitted to perpetuate that shall be bonus to evaders and economy shall be shacked. Therefore, adjudication sustains in so far as levy of penalty on the respondent is concerned - Decided in favour of Revenue. - CEA No. 121/2006-EX[DB] - FINAL ORDER NO._58638/2013 - Dated:- 5-12-2013 - Shri D.N. Panda and Shri Manmohan Singh, JJ. For the Appellant : Shri Sanjay Jain, A.R. JUDGEMENT Per D.N. Panda; None present for the respondent. Matter is rolling on Board in Tribunal from 2006. The respondent is one of the beneficiary of the fraud from the 93 parallel invoices issued by Surya Cotspin Ltd. Extensive inquiry by Revenue revealed that this Respondent along with others connived with M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Kuma Goyal of Suyra Cotspin Ltd. gave evasive reply and retracted their statement. Tendering of false evidence came to record. 5. Revenue alleges that this respondent being one of the beneficiary of clandestinely removed of goods, imposition penalty of Rs. 10,000/- in adjudication on it is justified. But learned Commissioner (Appeals) without examining the gravity of the matter and brushing aside vital evidence on record including statement recorded from various persons exonerated the respondent from penalty. Therefore, Revenue is aggrieved by such exoneration. 6. Heard Revenue and also perused adjudication order dated 24.03.2005. So also, appellate findings recorded was examined. 7. Order of the learned Commissioner (Appeals) d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndestinely removed goods by manufacturer. Secrecy hides conspiracy and ill design of committer comes to see the light when that is unearthed. An offender voluntarily reveals secrecy rarely. But generally that is demonstrated by governing facts and attendant circumstances of the case. The goods escaping duty from the end of the manufacturer causing evasion is bound to escape in the hands of buyer being unaccounted. If evasion is permitted to perpetuate that shall be bonus to evaders and economy shall be shacked. Therefore, adjudication sustains in so far as levy of penalty on the respondent is concerned for which Revenues appeal is allowed. 9. Registry is directed to keep copy of this order in files of appeal No. E/2566/2005 to 2580/2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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