TMI Blog2016 (7) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants were aware of their liability and had deliberately suppressed from the Revenue. In these circumstances no penalty can be imposed. In so far as the serial number (ii) of first para is concerned, the appellant had reversed the said credit on their own and in the first adjudication order no penalty on this issue was imposed. Since the said order has not been challenged by the Revenue, no penalty can now be imposed on the appellant on this count. In fact the first adjudication order finalized the issue. In so far as serial number (iii) of first para is concerned we find that all the invoices produced by the appellant show that they have invoice numbers printed by computer. In some of the invoices the serial number has also been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants before the Tribunal and the Tribunal vide order dated 16.01.2004 remanded the matter to the original adjudicating authority in respect of serial (iii) above on the basis of the invoices submitted by the appellant. The Tribunal also upheld the demand of serial (i) above however, remanded the case to the original adjudicating authority for re-determination of penalties. The matter was adjudicated again by Commissioner who vide order dated 19.07.2005 upheld the demands of serial (i), (ii) (iii) and imposed penalty equivalent to total of the amount in serials (i), (ii) and (iii) above. Aggrieved by the said order, the appellant is before the Tribunal. 2. The learned Counsel argued that in so far as serial (i) of first para is concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the show-cause notice there is no allegation of clandestine removal. He also argued that no evidence has been produced by Revenue to allege that there was clandestine clearance of the goods. 3. In respect of serial number (i) of first para the learned A.R. pointed out that the duty liability has been admitted by the appellant and therefore the penalty should be imposed. He argued that if the Revenue had not detected then this revenue would have been lost. 3.1 Learned A.R. in respect of serial number (ii) of first para argued that the goods were received after actual availment of credit and therefore the appellants were not entitled to credit. He argued that though the appellants have reversed the credit taken but the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they have invoice numbers printed by computer. In some of the invoices the serial number has also been printed by franking machine and in some others the same has been pre-printed. In all the invoices, whether pre-printed or machine printed there is computer generated identical numbers on the invoices. Furthermore, all the invoices clearly shows the duty has been paid in respect of those invoices. We find that the statements of the Director (Finance Administration) and the Director (Operations) of the appellant do not contain any admission of clandestine clearance. The show-cause notice does not contain any allegation or evidence of clandestine clearance. In these circumstances, we cannot sustain the charge of clandestine clearance. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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