TMI Blog2012 (12) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... y was neither pleaded nor evidence was led by the appellant before adjudicating authority in that regard. Even that was not challenged questioning the manner of arriving at loss bringing out peculiar nature and factual circumstances. - When reasoned order of adjudication lends support to the case of Revenue it is difficult to discard the finding of adjudication. Accordingly, demand of excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... molasses loss by natural causes were denied and remission on 10710.50 quintals of molasses is ordered to be not permissible. Therefore, Adjudicating Authority committed error in taking decision in favour of Revenue. 2. Learned Jt. CDR supports the adjudication submitting that Para 15 16 of adjudication order reveals good reason for Revenue to confirm the adjudication. 3. Heard both sides an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lenged questioning the manner of arriving at loss bringing out peculiar nature and factual circumstances. Therefore, evidence relied on by Adjudicating Authority as recorded in Para 15 reading as under provides sound reason to reject remission application:- It is observed that the state Excise Officers of U.P. have verified the stock of molasses from time to time and have put a remark to this e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same option of reduction in penalty confining that to 25% of duty demand which shall be reasonable and proper in the eyes of law. That is ordered accordingly. 7. Reduced penalty shall be payable along with duty within 30 days of receipt of this order failing which entire penalty imposed shall become payable and Revenue shall be at liberty to realise the entire penalty along with duty. 8. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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