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2015 (11) TMI 1490 - CESTAT AHMEDABAD

2015 (11) TMI 1490 - CESTAT AHMEDABAD - TMI - Imposition of penalty - Held that:- The basic contention of the Appellants is that Commissioner (Appeals) has not appreciated the facts and circumstances of the case and has not applied his mind and has issued a non-speaking order and the penalty imposed on the Appellants is unjustified and unsustainable. - a perusal of the OIA reveals that the commissioner (Appeals) has examined the circumstances of the case and has taken a conscious decision to uph .....

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est for adjournment. The Learned Authorised Representative submits that number of opportunities have been granted to the appellants and when the matter came up on 05/06/2015, this Hon ble bench had granted one more opportunity as a last chance and adjourned the matter to 03/07/2015 and had directed Registry to issue notice. 2. It is observed from the records that the notice issued has been returned by Postal Authorities stating premises locked. On perusal of records, it is seen that the plea of .....

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fied and unsustainable. 4. However, a perusal of the OIA reveals that the commissioner (Appeals) has examined the circumstances of the case and has taken a conscious decision to uphold the penalty imposed by the Adjudicating Authority on well reasoned grounds. For better appreciation, the relvant portion of the OIA is reproduced below:- (11) Now the issue that remains to be discussed is whether they have been able to make out any case for reduction in the amount of penalty imposed on them. The G .....

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as been made a major tool for the Departmental officers to detect loss of revenue by way of short payment etc. for Audit, Desk Review is one of the main tools to determine the modalities for carrying out effective audit of an assessee. All the appellants are registered assesses and as admitted by them, they have been filing their returns regularly and following other requirements of law and procedures as laid down. Therefore, it does not lie in their mouth to say that they presumed that the docu .....

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