2015 (11) TMI 1098

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..... he penalty but has upheld the confirmation of demand on the same allegation of clandestine removal. The two portions of the order, i.e., upholding the demand on clandestine activity and setting aside the penalty by holding that there is no clandestine activity, cannot go hand in hand. - Impugned order set aside - Decided in favour of assessee. - E/4091/2010-EX(SM) - Final Order No. A/50421/2014-S .....

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..... iated against the appellants resulting in confirmation of demand of duty and imposition of penalty. On appeal, Commissioner (Appeals) upheld the confirmation of demand but set aside the penalty. Hence, the present appeal. 3. Surprisingly, while dealing with the penalty imposition, Commissioner (Appeals) has referred to various decisions including the decision of Hon ble High Court of Punjab H .....

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..... llegation of clandestine removal. The two portions of the order, i.e., upholding the demand on clandestine activity and setting aside the penalty by holding that there is no clandestine activity, cannot go hand in hand. 4. In view of the above, I set aside the confirmation of demand and allow the appeal with consequential relief to the appellants. (Dictated and pronounced in the open Court) .....

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