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2015 (2) TMI 1086 - CESTAT MUMBAIDuty demand - Clearance of goods without payment of duty - Non maintenance of proper documents - Held that:- Appellants director has admitted clearance of the goods without payment of duty without accounting any records and from the statement or details provided from him, no further investigation could have been carried out. In view of the said position, in the facts and circumstances of the case, the demand is upheld. As far as the contention of the ld. counsel about the cross examination is concerned, in view of the Supreme Court decision in Surjeet Singh Chhabra (supra), the contention is rejected. As far as the limitation is concerned, the place was searched on 24.09.2003 and the show-cause notice has been issued on 28.12.2007 which is within five years and therefore, keeping in view the clandestine nature of the clearance the proviso to Section 11A would be applicable. However, as far as penalty is concerned, we find that in the investigation further details have not been investigated and under the circumstances, penalty imposed under Section 11AC is set aside. - Decided in favour of assessee.
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