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2013 (1) TMI 735 - AT - CustomsUndervaluation of goods - Hawala transactions - Penalty u/s 112 - Held that:- Penalties have been imposed on the appellant on the basis of a statement recorded during the course of investigation and as well as on the basis of the statement of co-noticees. In this case, the appellant has specifically asked for cross-examination of some of the witnesses whose statements were relied upon by the adjudicating authority but cross-examination of some was not granted. Therefore, reliance made on the basis of co-noticees statement is incorrect. - Further, the adjudicating authority has not denied the contents of the affidavit/medical certificate filed by the appellant during the course of proceedings. In the absence of denial of the contents of both documents, therefore the statement recorded on 11-11-2009 is not corroborated with concrete evidence for imposing the penalty on the appellant. Moreover, the decision of Special Bench of the Settlement Commission is not binding on the Tribunal and Tribunal is bound by the decision of this Tribunal. - Therefore relying on the decision of Vijay R. Bohra (2010 (10) TMI 218 - CESTAT, AHMEDABAD), in this case also proceedings against the appellant come to an end. Therefore, no penalty is imposable.- Decided in favour of assessee.
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