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2015 (10) TMI 888 - AT - Central ExcisePenalty under Rule 173 Q - Quantum of penalty - Held that:- The authorities below have confirmed the penalty on the ground that the vehicle numbers indicated in the invoices were not capable of transporting such a huge quantity of goods and the transactions were mere paper transactions only. However, no investigation has been done at the consignees end regarding receipt of goods by them. Further, no investigation has been done at the consigners end to ascertain as to whether the goods have actually been supplied to the appellant or not. In absence of proper investigation of the matter, I am of the view that the imposition of equal amount of penalty is not just and proper. Further, considering the fact that in the precedent decisions this Tribunal has taken a lenient view in identical set of facts and reduced the quantum of penalty amount, I am of the view that the penalty can be reduced in this case also - Decided partly in favour of assessee.
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