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2018 (11) TMI 72 - CESTAT ALLAHABADImposition of personal penalty - demand on the basis of invoices - Held that:- The finding by the Original Authority in respect of 231 invoices and 52 invoices is not sustainable and revenue has not put-forth any ground to deal with the findings of Original Authority. The grounds of the appeal by revenue are general in nature and therefore, we dismiss the appeal filed by revenue. Appeal filed by manufacturer-appellant - Held that:- Since the appellant has accepted at some point of time the liability of ₹ 56 lakhs, therefore, he confirmed the same We find such confirmation of demand is not sustainable. The Original Authority should have confirmed the demand on the basis of evidence admissible to law. We do not find any such evidence relied upon by the Original Authority - The manufacturer-appellant’s appeal is allowed by us by setting aside that part of the Order-in-Original through which a demand of ₹ 56 lakhs confirmed. Penalty imposed is set aside - decided in favor of assessee.
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