2004 (2) TMI 476

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..... t. [Order]. - This is a Revenue appeal directed against the order-in-appeal whereunder the respondents' appeal against the order-in-original was allowed. In the order-in-original, duty of Rs. 55,370/- was confirmed against the respondents along with imposition of penalty of equivalent amount. Besides, a penalty of Rs. 30,000/- was also imposed on the company and Rs. 25,000/- on the Managing Dir .....

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..... Central Excise duty. 3. Heard both sides. 4. The dispute relates to liability to duty in respect of replacement of damaged goods with the goods manufactured by the respondents by using bought out items, and clearance of such replacement goods without following the Central Excise procedures. The duty demand of Rs. 55,370/- has been paid before the issue of show cause notice, a fact alre .....

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..... nts by the original authority are excessive. Accordingly, these are reduced as under :- Penalty imposed under Section 11AC is reduced to Rs. 10,000/- and consequently penalty imposed under other rules is set aside. 5. Since a single appeal has been filed, the order of the Commissioner (Appeals) in respect of the Managing Director of the respondents' company becomes final. Consequently, the .....

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