9911796707
TMI Blog2016 (12) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... rugappan, Adv. For the Respondent Shri B. Balamurugan, AC (AR) ORDER The adjudication order shows from para 33 thereof that the authority has examined thoroughly the incriminating evidences gathered in the course of search and implications thereof evaluated. He has gone into detail as to the modus operandi followed by the appellant to cause evasion of excise duty of Rs. 12,60,279/-. He has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to discard questionable modus operandi followed by it. Evaluation of evidences made by authorities below showed clandestine removal. Therefore both the appeals are liable to be dismissed. 4. Heard both sides and perused the record. 5. On perusal of the order of adjudication, it appears that learned adjudicating authority has rigourously tested strength of evidence. He has tabulate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 AC of the Central Excise Act, 1944. 7. The evidences gathered from three persons corroborated the questionable modus operandi of the appellant company as has been recorded in para 60 of the order. That establishes that there was proper application of mind by the adjudicating authority demonstrating loss of Revenue. 8. Being satisfied that there was no evidence to rebut the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector to cause evasion. But his finding is not based on any cogent evidence. No doubt, pre-ponderance of probability is in favour of Revenue. But the penalty proceeding being qusi-criminal in nature, that cannot be imposed mechanically. However considering totality of facts and circumstance of the case and extent of evasion as well as human intervention in causing evasion, it is considered that im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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