2008 (10) TMI 234

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f any. In the absence of satisfactory explanation, duty requires to be paid. However, admission of shortage cannot be straightway taken as admission of clandestine removal. The charge of clandestine removal is a serious charge which is required to be proved by reliable evidence - finding of the Commissioner (Appeals) that stock found short could not be considered as a case of clandestine removal u .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... /- and also paid a sum of Rs. 29,965/- towards penalty. The original authority vide his order dated 28-4-2006 had demanded duty of Rs. 1,19,858/- and also imposed a penalty of Rs. 1,19,858/- on the firm, a penalty of Rs. 50,000/- on Shri Dinesh Singla, partner. 4. Commissioner (Appeals) fully set aside the penalty imposed on the firm as well as on the partner. 5. Learned DR submits that as the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X