TMI Blog2018 (1) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), based on facts, cannot be disturbed by the Tribunal - penalty rightly set aside - appeal dismissed - decided against Revenue. - E/51370/2017-SM with E/CO/50811/2017 - Final Order No. 58367/2017 - Dated:- 6-12-2017 - Mr. S.K. Mohanty, Member (Judicial) Shri K. Poddar, D.R. - for the appellant Shri J.M. Sharma, Consultant - for the respondent ORDER Revenue has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision on merit. 3. On the other hand, the ld. Consultant appearing for the respondent submits that for arriving at the conclusion that imposition of penalty under Section 11AC ibid, under the facts and in the circumstances of the case, is not justified, the ld. Commissioner (Appeals) has elaborately given his findings in the impugned order. Thus, he submits that on appreciation of both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said goods without follow of procedure and without payment of duty. It is on record that no incriminating documents or things were found during the course of search operation and even during investigation by the officers. No material evidence proving removal of the said goods were recovered. Though, the appellant has admitted the shortages in the stock of 497.340 MT of MS Angle, but they have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial ingredient required for imposition of penalty under the aforesaid section/rules is thus absent or rather not proved by the department by way of production of primary or corroboratory evidence. The clandestine removal of goods is a serious offence and is required to be proved by way of production of tangible evidence. The shortages in the stock of raw materials and finished goods, which may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent under the circumstances of the case. Therefore, I am of the view that the appeal decided by the Commissioner (Appeals), based on facts, cannot be disturbed by the Tribunal. Therefore, I do not find any infirmity in the impugned order, so far as it dropped the penalty against the respondent. Accordingly, I do not find any merits in the appeal filed by Revenue and dismiss the same. Cross o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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