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2017 (1) TMI 87 - AT - Central ExciseClandestine removal - in denovo proceeding, the adjudicating authority had not considered certain evidences of resale of the Bags resulting into erroneous confirmation of demand. Assessee prays that the matter may be remanded to the adjudicating authority for re-consideration of the evidences and pass an appropriate order, accordingly - Held that: - In the remand proceeding, all the evidences produced by the appellant were considered at length while recomputing the demand. The evidences now produced by the appellant, in my opinion, is repetition of the same and no new facts have been brought on record, whereby, the demand could be further reduced. Hence, their request for remand of the case of again, in my view, would not resolve the dispute but increase the life of litigation. Imposition of penalty on the partnership firm and on partner - Held that: - penalty cannot be imposed both on partnership firm as well as on the partner in view of the judgement of the Hon’ble Gujarat High Court in Pravin N. Shah's case [2012 (7) TMI 850 - GUJARAT HIGH COURT]. Appeal partly allowed - the matter is remanded to the adjudicating authority for the limited purpose of extending the benefit of discharging 25% of penalty, subject to fulfilment of the conditions - decided partly in favor of appellant.
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