TMI Blog2012 (7) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... Prints Pvt. Limited (2009 (1) TMI 113 (HC)) - Decided against the Revenue. - E/1862-1864/2010 - - - Dated:- 8-6-2012 - Mr. B.S.V. Murthy, J. None: for Assessee. (Notice received back as Not known ) Shri J.S. Negi, A.R.: for the Revenue. Per: Mr.B.S.V. Murthy: On verification of stock during the surprise visit to the factory premises of M/s Gopal Fibers Pvt.Ltd., (appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) also reduced the penalty on 2nd and 3rd appellants and Revenue is in appeal contending that maximum penalty may be imposed on both the appellants. 2. Ld.A.R. submitted that the Director of the Company has clearly admitted that the goods were sold without invoice and without payment of duty and accepted the responsibility and the 3rd appellant also admitted the purchase of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 (239) ELT 439 (Guj.) has taken a view that where the original adjudicating authority did not extend such option in writing, option can be given at the appellate stage. Therefore, the appeal filed by the Revenue has no merit and is accordingly rejected. 4. As regards penalty on 2nd and 3rd appellants, the total penalty on the 1st appellant comes to Rs.30,000/- and the total evasion of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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