9911796707
TMI Blog2024 (7) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... iry, the charge of clandestine removal, cannot be sustained.' The findings recorded by the Tribunal are findings of fact based on consideration of relevant documentary and other evidences on record. Therefore, no substantial question of law is involved - Appeal dismissed. - THE HON BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON BLE JUSTICE RAJARSHI BHARADWAJ Mr. Uday Shankar Bhattacharya, Advocate Mr. Tapan Bhanja, Advocate for the appellant Mr. Samir Chakraborty, Advocate Mr. B. Sengupta, Advocate for the respondent ORDER Order on IA GA/1/2020 (Delay Condonation Application) 1. This appeal has been filed beyond limitation by 223 days along with delay condonation application. Learned counsel for the respondent states that the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Learned Commissioner has simply proceeded by brushing aside the submission made by the appellants. We find that the appellants submitted that at Page 429 of the Annual Report, it cannot be seen in isolation and at other pages i.e. 369 197 also show the consumption of oxygen gas internally. The Learned Commissioner has not given any reasoning for not considering the statistics reflected in other pages and has concluded that the appellants have not shown any reasons as to why such figures were shown in Page 429 of the Annual Statistics Reports. We find that no other effort has been made by the Department to find as to what has happened to the balance quantity, if at all, there was a discrepancy. No statements were recorded and no proof o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Annual Book of Statistics has been recovered during any search or investigation. The Book has been routinely given by the appellant to the Department over the years. Therefore, department can not allege suppression of facts etc to invoke extended period of limitation. We find, therefore, that the impugned order is also hit by limitation. We find, in view of the above, that the demand is not sustained either on merits or on limitation. Therefore, penalty imposed is also not sustainable. 7. In the result, the impugned order is set aside and the appeal is allowed with consequential relief to the appellant, if any. 5. We find that the findings recorded by the Tribunal are findings of fact based on consideration of relevant documentary and oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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