2018 (4) TMI 361

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....lant Shri Manish Saharan, Advocate for the respondent ORDER Per Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has filed the present appeals. 2. Both the sides have been heard through Shri P.Juneja, ld. DR for the Revenue and Shri Manish Saharan,ld. Advocate for the respondent. 3. As per facts on record, the respondent are engaged ....

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....ere initiated against them by way of show cause notice, which culminated in an order passed by the Original Adjudicating Authority confirming the demand of Rs. 35.42 lakhs approximately along with imposition of penalty on the manufacturing unit, in terms of the provisions of Section 11 AC of the Central Excise Act. An additional penalty of identical amount was imposed upon Shir Raj Kumar Kejriwal,....

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....by taking into account the various precedent decisions of the Tribunal as also other judicial authorities, held in favour of the assessee. He observed that presumptions, however grave, cannot be an evidence as held by the Hon'ble Supreme Court in the case of J.A. Naidu Vs. State of Maharashtra - 1983 (13) ELT 16 (SC). By referring to various other orders of the Tribunal, he observed as under:- ....

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....be sustainable and accordingly, I find no merit in the impugned order of the Adjudicating Authority. Further, I hold that since the demand of duty is not sustainable then the question of imposition of penalty under Section 11 AC of Central Excise Act, 1944 and recovery of interest under Section 11AB of the said Act from the appellant No.1 does not arise. Held accordingly." 8. Revenue in the Mem....