TMI Blog2012 (11) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... ants have strongly contended, the manner of weightment of the final product. It is seen that the Revenue has not produced any inventory on record to show that the weightment was actually done and the shortages were not on the basis of average weight system but real and based upon actual weightments. Similarly reliance of the Revenue on the statement of the authorized representative cannot ipso-fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty on both the appellants - Following decision of Commissioner of Income Tax v. Dhingra Metal Works [2010 (10) TMI 29 - DELHI HIGH COURT] - Decided in favour of assessee. - E/3132-3133/2010-SM(BR) - 1659-1660/2012-SM(BR)(PB) - Dated:- 26-11-2012 - Ms. Archana Wadhwa, J. Ms. Sukriti Das, Advocate, for the Appellant. Shri R.K. Mathur, AR, for the Respondent. ORDER Both the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and without payment of duty. 4. On the above basis, proceeding were initiated against the appellant by way of show cause notice dated 1-6-2009. The said show cause notice culminated into an order passed by the original adjudicating authority confirming the demand and interest and imposition of identical amount of penalty under Section 11AC of the Central Excise Act, 1944. Further, penalty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based upon actual weightments. Similarly reliance of the Revenue on the statement of the authorized representative cannot ipso-facto lead to the inevitable conclusion of clandestine removal of final product especially when there is no variation in the stock of the raw-material. There is no other evidence on record to reflect upon the above fact. Hon ble Delhi High Court in the case of Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to bring on record any evidence showing illegal manufacture and removal of their final product, I find no justification in upholding the confirmation of demand of duty or imposition of penalty on both the appellants. Accordingly, the impugned orders are set aside and both the appeals are allowed with consequential relief to the appellant. (Pronounced in the open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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