2002 (9) TMI 680

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..... the Respondent. [Order per : Jeet Ram Kait, Member (T)]. These two appeals are directed against the respective orders-in-appeal bearing Nos. 254/2001, dt. 10-10-2001 and 213/2001, dt. 21-9-2001 in the matter of M/s. Sathya Shyam Spinners Pvt. Ltd. and M/s. LSPM Spinners P. Ltd. by which the Commissioner (Appeals) has reduced the penalty to Rs. 1,47,436/- in the matter of M/s. Sathya Spin .....

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..... , 1944 though imposable but in the absence of apportionment of penalty under Section 11AC and Rule 173Q, penalty is not sustainable. 3. Heard ld. DR Shri A. Jayachandran for the Revenue who submits that in the case of clandestine removal of the goods, penalty is imposable under Rule 173Q read with Section 9(2) and also mandatory penalty under Section 11AC of the Central Excise Act, 1944. He furt .....

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