2016 (4) TMI 972

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....dent : Shri B. Balamurugan, AC (AR) ORDER Learned counsel brings out that the physical verification of stock made by the investigation team on 08.01.2013 resulted in discovery of clearance of certain goods as tabulated in page no.3 of the Adjudication order alleged to have been unaccounted although supported by invoices, not ruled out in adjudication. Investigation also found 10 types of unm....

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....bsence of the Excise Clerk in between 01.01.2013 and 07.01.2013 without any wilful reason to cause evasion of duty. The appellant also categorically in its statement as has been extracted at page no.4 of the Adjudication order, brought out that it had no intention to commit any evasion of duty while answering one of the questions put by the investigation. It was again reiterated in another answer ....

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.... could not trace the entry on statutory record. That was also without any intention to cause evasion. Therefore there should be no duty liability, confiscation nor redemption fine. So also, there should be no penalty an any count of the allegations. 2. Revenue on the other hand says that not only investigation result but also a detailed enquiry made during adjudication brought out conduct of th....

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....pse by the appellant to record the clearance but that also appears to be for preventable reason in absence of any enquiry and contrary evidence discarding absence of Excise Clerk came to record. Revenue did not interrogate the Excise Clerk to find the truth. Had there been examination of the Excise Clerk, there would have been scope to discard the preliminary evidence of the appellant recorded in ....