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TMI Blog2005 (2) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : P.S. Bajaj, Member (J)]. In this appeal, the challenge has been made to the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the adjudicating authority who confirmed the duty of Rs. 1,51,67,478/- with penalty of Rs. 15 lakhs, against the appellants. 2. The duty has been confirmed for denying them the Modvat credit on the capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order deserves to be set aside. 4. On the other hand, the learned SDR, has reiterated the correctness of the impugned order. 5. We have heard both sides and gone through the record. From the record, we find that permission was no doubt granted to the appellants for the removal of the goods (detailed at Serial Nos. 1 to 30) by the competent authority, out of the factory, but the same wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants for the extension of time. No permission for removing of the other goods, referred to above, was also granted to the appellants. It rather appears from the perusal of that letter that the appellants had even removed these goods out of the factory to another premises of M/s. Sun Steering Wheels Ltd. without any order of the competent authority. 7. Before removing the goods from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper prayer before the competent authority who will be at liberty to decide it, as per law. But, in the present appeal, this aspect cannot be taken into account for setting aside the duty demand against them. However, keeping in view the facts and circumstances of the case, the penalty imposed on the appellants deserves to be reduced and the same is reduced to Rs. 1 lakh (rupee one lakh only). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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