2012 (9) TMI 1046

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..... re ld. Commissioner (Appeals) himself desired to grant relief to the appellant without examining the law relating to clandestine removal. Fiscal proceedings are governed by principles of preponderance of probability although penalty proceedings are quasi-criminal in nature. Once the appellate authority came to the conclusion that the shortage was established to hold against the appellant to confir .....

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..... value in the eyes of law. Entire investigation shows that Revenue was prejudiced. Still ld. Commissioner (Appeals) granted relief to the appellant waiving penalty on flimsy ground. 2. Notice is hereby issued to the appellant to show cause why the penalty imposed by Adjudication Order shall not be sustained. Reply of the appellant should be filed before Tribunal by 30th October, 2012 for consid .....

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