2003 (7) TMI 168

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....wa, Member (J)]. - The Revenue has filed the present appeal being aggrieved with the order passed by the Commissioner of Central Excise and Customs (Appeals), Shillong, vide which she has set aside the order of the Deputy Commissioner confirming demand of duty of Rs. 3,23,452.00 (Rupees three lakh twenty-three thousand four hundred and fifty-two) and imposing personal penalty of Rs. 5,000.00 (Rupe....

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....no extra price was realised from the buyers for dry Veneers. However, the respondents paid an amount of Rs. 2.50 lakh (Rupees Two lakh fifty thousand) during the course of investigations. 3. On the above basis, proceedings were initiated against them, which culminated into an order passed by the Deputy Commissioner confirming the demand of duty and imposing penalty. 4. On appeal against the ....

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.... lakh (Rupees two lakh fifty thousand) on 25-5-95, the said fact would go to show that the assessee was guilty. Apart from the above ground, there is no other evidence pointed out by the Revenue in their memo of appeal. 6. We find that the mere fact that the assessee deposited the said amount during the course of investigations, by itself cannot be made the basis for arriving at a finding again....