2007 (6) TMI 331

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....ta, Advocate, for the Respondent. [Order]. -  This is a department's appeal against the order of Commissioner (Appeals) No. 22/2006 (Ahd-I), dated 20-1-2006, by which order of original authority No. 27-1-05 in not imposing penalty on the appellant was upheld. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a)     When the of....

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....(e)     No retraction has been received till their reply dated 23-12-2004, nearly after 4 years. (f)      Original authority confirmed the demand amounting to Rs. 1,79,832/- and adjusted the amount already paid towards the duty due. However, he did not impose any penalty. (g)     Commissioner (Appeals) while confirming the dema....

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....ect evidence of clandestine removal by way of evidence like shortage of any finished goods, private records indicating production/clearance, transport document or admission by the buyers etc. At the same time, the clandestine removal stands admitted by the partner, and the duty involved stands paid. He reconfirms the clandestine removal after a few months in his statement and there are no retracti....