TMI Blog2017 (9) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... rroborative with the record of the assessee. Penalties on partners - Held that: - the Commissioner (Appeals) already imposed penalty of equal amount of duty on the assessee. Further, the Adjudicating Authority had not categorically discussed the role of the partners for imposition of penalty. Therefore, the Commissioner (Appeals) rightly set aside the penalties on the partners. Appeal dismissed - decided against Revenue. - Appeal No. Ex/631/2011, C-O/112/2011 - Order No. FO/A/77306/2017 - Dated:- 31-8-2017 - Shri P. K. Choudhary, Hon ble Judicial Member Shri. S. Das Gupta, D.C. (AR) for the Appellant Shri K. P. D, Advocate Shri. H.K. Pandey, Advocate for the Respondent ORDER Per Shri P. K. Choudhary The fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been recovered from the premises of the assessee. For the proper appreciation of the case, the relevant portions of the finding of the Commissioner (Appeals) are reproduced below:- Taking into consideration the documents No. 02/DGCEI/JRU/BAPL/08, 03/DGCEI/JRU/BAPL/08, 21/DGCEI/JRU/BAPL/08 and 22/DGCEI/JRU/BAPL/08 I find that these documents have not been recovered in the factory premises of the appellant. These documents have been recovered from a unit M/s Bharat Alloys (P) Ltd., Udanabad, Giridih that too in the rooms of some of the employees of M/s Bharat Alloys (P) Ltd., Udanabad, Giridih. Sri Sanjay Kumar Rajgharia, Director of the said unit accepted that on the outgoing materials duty has not been paid. I am unable to understand w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts and sold them clandestinely by evading duty. (b). Documents recovered from M/s Bharat Alloys (P) Ltd., Giridih (BAPL) of different nature viz. Gate Retister, Weighment slip, daily expenditure Accounts also establishes that unaccounted M.S. Ingots had been sold to M/s Salasar Steels, Giridih. (c). The concerned staff of M/s Bharat Alloys (P) Ltd., Giridih (BAPL) as well as Director of M/s BAPL have confirmed that the salasar steel or Salasar is actually M/s Salasar Steels, Giridih. (d). Vehicle bearing a particular registration no. has been mostly used to carry the goods from M/s Bharat Alloys (P) Ltd., Giridih (BAPL) to M/s Salasar Steels, Giridih. (e). Both the factories are situated in same town within the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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