TMI Blog2014 (11) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... ame witness. This plea appeared to have been taken by the petitioners before the original authority as well as appellate authority. The said authorities did not find any substance therein. However, the matter is at large before the Tribunal where the Tribunal shall consider all the factual aspects at the time of deciding the appeal finally. The Tribunal found that the petitioners have been able to make out an arguable case and have granted waiver to the extent of 75% so far as it relates to the demand and 90% of the penalty imposed on the director of the company and a total waiver of the statutory penalty. Such discretion cannot be said to be perverse and so unreasonable that it cannot be allowed to stand for a moment - Decide against asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atements were corrected. According to the petitioners the majority of those persons have corroborated the statement made by the petitioners except one or two who denied to have undertaken the job work or transported the finished goods of the petitioners. 4. It is vehemently submitted that the person who made a statement having an adverse impact on the stand of the petitioners should have been exposed to the cross-examination by the petitioners and having not permitted to do so, those statements cannot operate against the petitioners. It is further stated that excise duty on the finished goods have been paid by the petitioners and, therefore, there is a revenue neutral and the authorities have wrongly initiated a proceeding against the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners have undertaken the manufacturing process or not is essentially a question of fact which is to be decided by a fact finding authority unless such findings are based on no-material or the material piece of evidence have not been considered by the fact finding authority. The Tribunal found that the petitioners have been able to make out an arguable case and have granted waiver to the extent of 75% so far as it relates to the demand and 90% of the penalty imposed on the director of the company and a total waiver of the statutory penalty. 7. Such discretion cannot be said to be perverse and so unreasonable that it cannot be allowed to stand for a moment. The writ Court should be slow and circumspect in interfering with the discretionary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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