2007 (6) TMI 433

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..... t. [Order]. -  This is an appeal against Order of the Commissioner (Appeals) No. Commr (A)/59 & 60/SRT-II/2005, dated 2-1-2006. 2. Heard both sides. 3. The appellant is a 100% E.O.U. and admittedly cleared clandestinely the finished goods manufactured using non-duty paid material, and the duty involved in finished goods amounting to Rs. 1,94,705 was paid before the issuance of t .....

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..... h diverted goods is not sustainable in the light of the order of the Tribunal in the case of Euro Coatspin Ltd. v. CCE, reported in 2001 (127) E.L.T. 52 (Tri.-Del.). 5. Learned D.R. submits that the penalty imposed on the appellant company has been substantially reduced by the Commissioner (Appeals). As it is a case of clandestine removal penalty is justified. 6.1 I have carefully cons .....

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