TMI Blog2018 (3) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... nd affirmative evidence to confirm the above charge, the finding of Commissioner (Appeals) cannot be upheld - demand alongwith penalties set aside. Appeal dismissed - decided against Revenue. - Ex. Appeal Nos.1532-1534/2010, Ex. Appeal Nos.1615-1617 of 2010 - A/71820-71825/2017-SM[BR] - Dated:- 1-12-2017 - Ms. Archana Wadhwa, Member (Judicial) Sh. Vaibhav Dixit, Advocate - for the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing unit was clearing their final product to the said two traders on the basis of kachcha slips. Based upon the said investigation, proceedings were initiated against the appellant for confirmation of duty amounting to ₹ 2,33,81,204/-, denying them the benefit of the SSI notification on the ground that Their clearances exceeded the exemption limit of ₹ 1 crores. The same were con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is missing in the instant case other than the six brands admitted by the appellant No.4. On this basis re-quantification of duty is required. However, duly calculation chart (RUD-9 of SCN) has been challenged by appellant No.1 in their grounds of appeals and pointed out some calculation mistakes committed by department. I have gone through the objections of' appellant No.1 and observed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount. Therefore, I also reduce the penalty amount imposed upon appellant No.1 ₹ 21,83,813/- ₹ 3,70,795/-. 5. The said order of Commissioner (Appeals) is impugned by the assessees as also by the Revenue: 6. After going though, the I find that the appellate authority has upheld part of duty on the clandestine activities, based upon the statement of the authorized representativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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