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2016 (4) TMI 972 - AT - Central ExciseLeviability of duty - Unaccounted goods found - Clearance of goods supported by invoices but not appearing in statutory record - lapse by the appellant to record the clearance - appears to be for preventable reason in absence of any enquiry and contrary evidence discarding absence of Excise Clerk came to record - Held that:- Revenue did not interrogate the Excise Clerk to find the truth. Had there been examination of the Excise Clerk, there would have been scope to discard the preliminary evidence of the appellant recorded in the course of investigation. But that was not done. Therefore, appellant’s deposition became truthful without any evidence on record showing his premeditated design to cause evasion of duty. Accordingly there shall be no levy of duty at all when the appellant says that against both the allegations duty has already been paid. For no intention to cause evasion, confiscation is unwarranted. Accordingly, there shall be no redemption fine also. Imposition of penalty - Held that:- there was unaccounting of the transactions for preventable reasons. Preliminary statement recorded from the appellant when discloses unassailable conduct of the appellant, there should be no penalty at all. - Decided in favour of appellant
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