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2014 (5) TMI 1174 - CESTAT MUMBAIPenalty u/r 173Q and u/r 209A of CER on Shri H.M. Jhangiani, Executive Director of the appellant firm - short payment of duty to the extent of ₹ 19,61,703.42 - the appellant had claimed that the assessments were provisional as the price lists had not been finally approved and the assessments had not been completed - Held that:- There is a merit in the contention of the appellant that during the material period, the assessments were provisional. On the other hand, if the assessments had been finalized, a copy of the final assessment order would be available with the department for the impugned period. Since at the relevant time the assessments had to be done by the Range Officer. No such evidence is forthcoming from the Revenue in this regard - In the absence of any such evidence, the benefit of doubt has to be given to the assessee. The imposition of penalty when the assessments were provisional at the time of finalization based on the verification done by the Assistant Director (Costs) is clearly unsustainable - penalty set aside - however, the demand confirmed in the impugned order is upheld as the assessment is not disputed - appeal allowed in part.
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