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2018 (8) TMI 1122 - AT - Customs100% EOU - appellant was unable to produce any document evidencing payment of legitimate Customs Duty on the said Granite Slabs, tiles, strips in order to establish the legal sale transaction - Held that:- The officers of the Preventive visited the premises of the appellant on 24.10.2005 and found 40 Granite Slabs of different size and the appellant could not produce any bill showing that he has purchased the same from M/s. Alpha Rich Granites (P) Ltd., a 100% EOU - the Commissioner (Appeals) has considered all the evidences of the appellant, and came to the conclusion that Mr. Sreedhar has failed to comply with the obligations cast on him and thus has rendered the goods liable for confiscation and himself to penal action - demand of duty upheld. Penalty - Held that:- The Department has not been able to establish aiding and abetting on the part of the appellant so as to justify the imposition of penalty of ₹ 10,000/- on the appellant - Penalty set aside. Appeal allowed in part.
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