TMI Blog2020 (9) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced. Investigations against the consignees have also not been done before raising demand on the allegation of clandestine clearance. The onus is definitely on the department to establish manufacture and clearance of such goods and also regarding the receipt of payment - In the absence of such investigation and evidence, the demand of duty cannot be sustained. Penalty - HELD THAT:- Once the demand for duty payable is not sustained, there is no justification to impose penalty on the appellant firm as well as on the partner. Appeal allowed - decided in favor of appellant. - Excise Appeal No.76635 & 76636 of 2018 - FINAL ORDER NO. 75408-75409/2020 - Dated:- 23-9-2020 - SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) Shri Anjan Dasgup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory, Central Excise duty would be paid accordingly. There are nine partners in the appellant firm. The appellant applied for provisional release of seized goods and the same were released provisionally on payment of Cash Security Deposit of ₹ 31,489/- vide GAR- Challan dated 13.08.2013 and on execution of B-11 Bond covering the full value of the seized goods. 2. Show Cause Notice dated 13.11.2013 was issued to the appellant, which was confirmed by the learned Adjudicating Authority ordering for confiscation of seized plywood measuring 2,699.01 Sq.Mtrs., valued at ₹ 1,25,927/- under Rule 25 of the Central Excise Rules, 2002. Since the goods were provisionally released, a redemption fine of ₹ 31,489/- was imposed and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commercial plywood viz. veneer is opted. It is also submitted that in the entire proceedings, the partners were examined and statements recorded on several occasions, but nowhere in those statements, they were either asked about such clandestine removal or its was admitted/inferred by any such partners. 6. Shri A.Roy, learned Authorized Representative appearing on behalf of the respondent Revenue reiterated the findings of the lower authorities and justified the impugned orders. He further submits that there is no merit in the appeal and prayed that the appeal be rejected being devoid of any merit. 7. Heard both sides and perused the appeal records. 8. I observe that no investigation has been undertaken by the Revenue towards proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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