2018 (3) TMI 243

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.... Vaibhav Dixit, Advocate - for the Assessee 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 asses....

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....es. The same were confirmed by the original adjudicating 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....

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....observed that they have pointed out total 94 mistakes 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 lia....

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....er, I find that apart from that there is virtually no evidence 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 appell....