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2010 (8) TMI 354 - AT - Central ExcisePenalty on director – clandestine removal – adjudication appears to have travelled beyond the show cause notice without examining the statement recorded - no one confess that goods were cleared without issuing invoices with intent to avoid payment of tax to cause him prejudice - doubts do not permit the quasi-criminal proceedings to sustain - circumstances with cogent evidence did not suggest that the doer has submitted himself to the offence or the questionable act. It may be stated that because penalty is prescribed by law that shall not be automatically imposed. The governing facts and attendant circumstances with cogent evidence should suggest that the doer has submitted himself to the offence or the questionable act. In the present case the facts and circumstances failed to suggest to bring the respondent to that fold. - Decided in favor of assessee.
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