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TMI Blog2004 (10) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... imposition of penalty upon a finding that there was shortages and excesses when stock taking was carried out in the appellant's factory on 26-4-1994. According to Annexure 'A' to show cause notice shortage was mainly in respect of G.P. Coil of more than 600 mm (78.850 MT) G.P. Sheets of more than 6 mm (23.150 MT) and waste and scrap of H.R./C.R. side Trimmings (35.575 MT). The excess was mainly in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leged by the revenue, as a matter of fact, the assessee has not disposed of any excess stock in sale or otherwise. The appellants had raised the same objection before the lower authorities; but those authorities rejected the objection with the observation that having singed the Panchanama and accepted the verified quantities, it was not open to the assessee to challenge the shortages and excesses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from doubt. However, on the ground the appellants had accepted the excesses and shortage of stock in their statement, the duty demanded by the Adjudicating Authority was upheld by the Commissioner (Appeals). It is seen that simultaneously he had also reduced the penalty and set aside the order of confiscation of the goods allegedly found unaccounted. The Commissioner (Appeals) has thus on the on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not applying the same logic for considering the duty demand also. Once the benefit of doubt is given to an assessee on the basis of the evidence produced before the Adjudication - Appellate Authority, the said benefit of doubt has to be extended to all the issues requiring to be decided, namely, duty demand confiscation of goods and imposition of penalty. It cannot be that for purpose of consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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