TMI Blog2016 (4) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... thful without any evidence on record showing his premeditated design to cause evasion of duty. Accordingly there shall be no levy of duty at all when the appellant says that against both the allegations duty has already been paid. For no intention to cause evasion, confiscation is unwarranted. Accordingly, there shall be no redemption fine also. Imposition of penalty - Held that:- there was unaccounting of the transactions for preventable reasons. Preliminary statement recorded from the appellant when discloses unassailable conduct of the appellant, there should be no penalty at all. - Decided in favour of appellant - E/42279/2014 and E/42280/2014 - FINAL ORDER NOs.40513-40514/2016 - Dated:- 24-3-2016 - SHRI D.N. PANDA, JUDICIAL MEMBE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, brought out that it had no intention to commit any evasion of duty while answering one of the questions put by the investigation. It was again reiterated in another answer that the mistake committed was without any intention to cause evasion. When a detailed enquiry was made, nothing came against the appellant to substantiate that the first allegation has any merit to stand since the goods had not moved without any duty paying documents accompanied to that. Appellant had also discharged the tax liability thereon. 1.4 So far as the second allegation is concerned, it was submitted by the appellant that no doubt, there was discovery of 14147 kgs., of unmachined rough carbon steel castings. But such goods were manufactured out of acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be for preventable reason in absence of any enquiry and contrary evidence discarding absence of Excise Clerk came to record. Revenue did not interrogate the Excise Clerk to find the truth. Had there been examination of the Excise Clerk, there would have been scope to discard the preliminary evidence of the appellant recorded in the course of investigation. But that was not done. Therefore, appellant s deposition became truthful without any evidence on record showing his premeditated design to cause evasion of duty. Accordingly there shall be no levy of duty at all when the appellant says that against both the allegations duty has already been paid. For no intention to cause evasion, confiscation is unwarranted. Accordingly, there shall be n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
