TMI Blog2008 (10) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... n as admission of clandestine removal. The charge of clandestine removal is a serious charge which is required to be proved by reliable evidence - finding of the Commissioner (Appeals) that stock found short could not be considered as a case of clandestine removal unless supported by any other corroborative evidence looks reasonable - E/3302-3303/2006 - 1367-1368/2008-SM(BR)(PB), - Dated:- 3-10- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty. The original authority vide his order dated 28-4-2006 had demanded duty of Rs. 1,19,858/- and also imposed a penalty of Rs. 1,19,858/- on the firm, a penalty of Rs. 50,000/- on Shri Dinesh Singla, partner. 4. Commissioner (Appeals) fully set aside the penalty imposed on the firm as well as on the partner. 5. Learned DR submits that as the shortage was admitted and no explanation w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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