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2016 (8) TMI 1249 - AT - Central ExcisePenalty - appellant is a registered dealer but found non-existent at the time of visit - Held that: - the evidence produced by the appellant is having evidential value - the Revenue has produced inculpatory statement of various witnesses. Those witnesses have not been examined from Section 9D of the Central Excise Act, 1944. In that circumstances, the statements of witnesses have no evidential value. In these circumstances, benefit of doubt goes in favour of the appellants, therefore, the impugned order deserves no merits - penalty set aside. With regard to the registration certificate, as the appellants itself have stopped working since 2008. Therefore, the order of withdrawal registration certificate stands confirmed w.e.f. 2008. Appeal allowed - decided in favor of appellant.
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