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TMI Blog2019 (4) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... ace - further, during the course of cross examination, the recipients of the goods has denied the receipt of the goods and the said evidence is required to be considered by the authorities while imposing penalty on the appellant, but the same has not been considered. In that circumstance, penalty is not imposable on the appellant. Appeal allowed in part. - APPEAL NO. E/60503/2018-EX[SM] - FIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant admitted the guilt therefore, a show cause notice was issued to the appellant to demand duty along with interest and to impose penalty thereon. The matter was adjudicated. The demand of duty was confirmed along with interest. Penalty was also imposed. Against the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that the case has been made out on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mediately, the appellants had paid the duty to buy peace. Further, I find that during the course of cross examination, the recipients of the goods has denied the receipt of the goods and the said evidence is required to be considered by the authorities while imposing penalty on the appellant, but the same has not been considered. In that circumstance, penalty is not imposable on the appellant. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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