2013 (12) TMI 1389

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..... nt. ORDER Heard both sides. 2. This is a frivolous appeal by the department. A penalty of Rs. 10,000/- was imposed by the original authority on Shri Kailash Chand Maheshwari, authorised signatory of M/s. S.S. Flavours (P) Ltd. The case against M/s. S.S. Flavours Pvt. Ltd. was that there was shortage of goods which were admitted to have been cleared from the factory without preparing Centra .....

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..... as cleared the short found goods without preparing invoices. However, during investigation no question has been asked which could reveal the knowledge or even intention on the part of the authorised signatory. Penalty on a person cannot be imposed on assumption and presumption. 4. The learned DR relies on the decision of the Tribunal in the case of Mukesh Metal Industries Pvt. Ltd. v. C.C.E. .....

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