TMI Blog2015 (12) TMI 1636X X X X Extracts X X X X X X X X Extracts X X X X ..... avention of the statutory provisions, but in absence of any proof regarding the involvement of the respondent in any fraudulent activity concerning fraud, collusion, suppression, etc., with intent to evade payment of duty, imposition of penalty is not justified - appeal dismissed - decided against Revenue. - Application No. E/CROSS/260/2009-E(SM) in Appeal No. E/1852/2009-E(SM) - Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment is that since, the requirement of the statute has not been complied with by the respondent, imposition of penalty under Rule 25 is justified. 2. Sh. G.R. Singh, the ld. DR appearing for the appellant reiterates the grounds of the appeal urged by the Revenue in this appeal. 3. Per contra, Sh. Rama Kant Kothari the authorized representative of the respondent submits that the factory of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he statutory provisions, but in absence of any proof regarding the involvement of the respondent in any fraudulent activity concerning fraud, collusion, suppression, etc., with intent to evade payment of duty, in my view, imposition of penalty is not justified. Therefore, I do not find any merits in the appeal filed by the Revenue, and thus, the same is dismissed. (Dictated and pronounced in op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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