2018 (3) TMI 243

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....sessee Sh. Mohd. Altaf, Asst. Commissioner (DR) - for the Revenue ORDER Per: Ms. Archana Wadhwa All the appeals, three filed by the assessee and three by the Revenue are being disposed of by a common order. 2. After hearing both the sides duly represented by Sh. Mohd. Altaf, Id. DR for the Revenue and Sh. Vaibhav Dixit, Id. Advocate for the assessee, I find that M/s Shino & Sons are engaged i....

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....icating authority alongwith imposition of penalties on various appellants. 4. On appeal, the Commissioner (Appeals) reduced the duty to Rs. 3,70,795/- alongwith reduction in penalty on the manufacturing unit and reduced the penalties on the trading unit to Rs. 1 lakh by observing as under: "Thus in my opinion, as per findings of impugned order as well as facts accepted by appellant No.4 that app....

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.... but furnished reasons only for a few mistakes, which ape not sustainable on merit. Thereafter, I have quantified the value of clearance against 6 brands of variant. Thinners of Shino Brands of from the records provided by appellant No.1. It The total value of 6 Brands of Shino Brand Thinner comes to Rs. 1,22,72,033/-. In my opinion the duty liability on appellant has to be decided on this basis i....

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....dence on record to show that the manufacturing unit was indulging in clandestine activities. In the absence of any positive and affirmative evidence to confirm the above charge, the finding of Commissioner (Appeals) cannot be upheld. Accordingly, I set aside the impugned order confirming the demand and imposing of penalties on all the appellants. 7. Inasmuch as the demands have been set aside, th....