9911796707
TMI Blog2005 (4) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides. 2. Shri V. Bethanaswamy, learned Consultant pleads that the appellants had cleared 70 bags of cotton yarn from their factory, but duty was paid for 50 bags for which documents were available with the vehicle which was intercepted by the Central Excise officers from where the remaining 20 bags were found cleared without payment of duty. He pleads that these 20 bags which were c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty as the goods were cleared without payment of duty by the concerned loading staff due to improper instructions communicated to them by the Excise clerk. 3. Smt. R. Bhagyadevi, learned SDR on the other hand pleaded that since there was shortage of the goods in their factory and those goods were seized from the truck, the intention to clear the goods without payment of duty is fully establishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of imposition of penalty on the partner does not arise. Therefore, I set aside the penalty imposed on Shri Balasubramanian, Partner. In view of my discussion above, I reduce the redemption fine on the goods from Rs. 9,000/- to Rs. 5,000/- (Rupees Five thousand). In the result, except for the reduction in the quantum of redemption fine, the appeal of the main appellants is rejected while th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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