9911796707
TMI Blog1995 (6) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise, Cochin. On remand of the case by the Tribunal the learned Collector as per the directions of the Tribunal quantified the goods which have been cleared without payment of duty clandestinely and demanded duty of Rs. 62,313.70 apart from levying a penalty of Rs. 15,000/- on the appellant. 2. The learned Advocate for the appellants has pleaded that so far as the quantum as worked out by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar-wise and demanded duty based on the rate of duty prevalent during the respective years. He however has clearly conceded that he is not able to say as to when these quantums as pleaded should be taken [to] have been removed from the appellant s factory. He further stated that the appellant has suffered a long agony on account of the long proceedings and the original demand of Rs. 59,98,788/- whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng duty under Rule 9A(5). 4. I have considered the pleas made by both the sides. I observe that the learned lower authority has analysed the position based on the directions given by the Tribunal and has worked out the quantum of the goods removed clandestinely without payment of duty after affording the appellants an opportunity of hearing. The quantum worked out is not under challenge. The dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the learned lower authority demanding duty based on the rate applicable in terms of Rule 9A(5). Taking into consideration the facts of the case and also the proceedings undergone for a long period, the original demand which was fixed at Rs. 59,98,788/- as a result of re-adjudication has been reduced to Rs. 62,313.70, I hold that the ends of justice will be served if the penalty is reduce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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