TMI Blog2011 (4) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... improper accounting and sustained nominal penalty. Thus no valid reason to interfere with the factual finding of the Commissioner (Appeals), which is based on interpretation of statutory records in preference to the statement of authorized signatory - appeal of assessee rejected. - E/2061/2008 - - - Dated:- 13-4-2011 - Mr.M.Veeraiyan, J. Present for the Appellant: Shri R.K.Gupta, SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y confirmed the demand and imposed penalty of equal amount. On appeal, the Commissioner (Appeals) set aside the order of the original authority except to the extending a nominal penalty of Rs.2,000/- for improper maintenance of accounts. Hence, the department is in appeal. 4. Learned SDR reiterates the grounds of appeal and draws my attention to the statement of the authorized signatory for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for producing the goods for the period from 1.6.2006 to 17.6.2006 has not been taken into account by the officer even though the production on the relevant date has been regularly shown by the respondents in the RG-1 register. Under these circumstances, the Commissioner (Appeals) has not accepted the finding of the original authority that there was clandestine removal. In the grounds of appeal, n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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