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TMI Blog2002 (6) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. The appeal is posted for consideration of stay application. We are disposing of the appeal itself after hearing both sides. 2. Under the impugned order the duty demand of Rs. 74,253/- has been confirmed against the appellant. Penalty of equal amount has also been imposed. 3. We have perused the records of the case and in particular the CT 2 certificate issued by the Superintende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PP knitted bags Fabrics falling under sub-heading No. 3923.90 at their excisable premises at 324, Seethapatti, Moolapatti - 639 109, Karur Taluk for export. 3. Address of the range officer : The Superintendent of Central Excise, Range - I, IInd Floor,No. 30, Ramakrishnapuram North,Karur -639 001. Tamilnadu. 4. Address of the Divisional Officer : The Assistant Collector of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat M/s. Ambigai Poly Sack 324 Seethapatti, Moolapatti, Karur Taluk is authorized to obtain plastic colour master batches at nil rate of duty under Ministry of Finance Notification No. 47/94, dated 22-4-94. The Certificate has given some bond details in para 5. Those details are about the value of the bond, stamp value, etc. It also states that Rs. 30,000/- of the above said bond value is appor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind any basis for the demand of duty made under Section 11A of the Central Excise Act. That section of the Act relates to recovery of duty short-levied or short-paid. Since short-levy or short payment of duty itself has not taken place, there could be no recovery of duty. Further, it is well settled that penalty cannot survive in the absence of duty evasion. Therefore, penalty imposed on the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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