TMI Blog2010 (12) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 24.12.01 was a commercial invoice and not excise invoice - In the absence of investigation, mere finding of the original authority that need for issue of commercial invoice is not disclosed, is not sufficient to fasten duty liability holding that there was clandestine removal - appeal by the department rejected - 1130 of 2009-SM(BR) - 1373/2010-SM(BR)(PB) - Dated:- 1-12-2010 - Mr. M. Veer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and accordingly demand of Rs.59,486/- was confirmed and equal amount was imposed as penalty. Commissioner (Appeals) has set aside the demand. 4. Learned SDR reiterates the grounds of appeal and the findings and reasoning of the order of the original authority. 5. I have carefully considered the submissions and perused the records. The relevant portion of the finding of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in this case. The demand of duty of Rs.59,486/- on account of invoice No. 7/24.1.2001 is thus based on presumptions and assumptions and is therefore, not sustained. As a consequence, imposition of penalty of Rs.59,486/- is also set aside. 6. It has not been shown that the investigating officers have specifically identified the person in whose custody (cupboard from which) the said invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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