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TMI Blog2016 (1) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... ur Shroff, Advocate ORDER Per: M.V. Ravindran This appeal is filed by revenue against order-in-original No. PIII/BKS/CEX/13/2005-06 dated 05.01.2006. 2. Heard both sides and perused the records. 3. On consideration of the submissions made by both sides and perusal of records, we find that the revenue is aggrieved by the impugned order on the ground that the adjudicating authority has not imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve its case with mathematical precision but what is required is establishment of such a degree of probability that a prudent man may on its basis believe in the existence of the facts in issue. He would submit that the responsible personnel of the respondent had admitted that there was clandestine removal. 5. Learned Counsel on the other hand would draw our attention to the facts of the case, tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer and removal subsequent and the challan's by some other dealer even if the said dealer is a HUF. He would also draw our attention to the judgement of the Tribunal in the case of Godrej soaps Ltd to submit that when the demand gets dropped on any account penal provisions cannot survive against the assessee. He produces a copy of the judgement of the larger bench as reported at 2004 (174) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw and has held that when the demand is not sustainable on the question of limitation, penalties can be imposed on the assessee under the Central Excise Rules 1944. We do not find any merits in the arguments put forth by the learned departmental representative. The judgement of Hon'ble Supreme Court in the case of HMM Ltd will be directly applicable wherein their Lordships have clearly settled the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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