TMI Blog2012 (11) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... stand established against him, especially in the absence of any corroborative evidence to that effect - no justifiable reasons to impose penalty upon the appellant - Excise Appeal No. 2482 of 2005 - - - Dated:- 23-1-2012 - Ms. Archana Wadhwa, Mr. Sahab Singh, JJ. Ms. Sukriti Das, Advocate for the Appellants Shri N.Pathak, SDR for the Respondent Per Archana Wadhwa (for the Bench) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and imposing penalty of identical amount. The order stand upheld by the Commissioner (Appeals). Hence, the present appeal. 3. Learned Advocate appearing for the appellant is not contesting the confirmation of demand of duty and prays for setting aside the penalty on the ground that it is not a case of clandestine removal of raw materials. The shortages in the raw materials were on account of va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... borate allegation of clandestine removal was available. By observing so, the Tribunal has set aside the demand and consequential penalties in that case. Similarly in the case of CCE Kanpur vs. Rajasthan Transformers Switchgear [2011 (264) ELT 413 (Tri-Del)], the penalty was set aside by observing that there is no evidence of clandestine removal. In the case of CCE, Kanpur vs. Kapoor Print Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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