2012 (9) TMI 1046

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....espondent. ORDER It is a very strange case where ld. Commissioner (Appeals) himself desired to grant relief to the appellant without examining the law relating to clandestine removal. Fiscal proceedings are governed by principles of preponderance of probability although penalty proceedings are quasi-criminal in nature. Once the appellate authority came to the conclusion that the shortage was est....

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....f the appellate order that the retraction had no value in the eyes of law. Entire investigation shows that Revenue was prejudiced. Still ld. Commissioner (Appeals) granted relief to the appellant waiving penalty on flimsy ground. 2. Notice is hereby issued to the appellant to show cause why the penalty imposed by Adjudication Order shall not be sustained. Reply of the appellant should be fil....