9911796707
TMI Blog2009 (3) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... r]. These appeals are arising out of common order and both are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of motor vehicle parts and sheet metal components. On 9-9-2009, the central excise officers visited the appellant s factory and conducted stock verification. The said officers also recovere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removal of the goods. In any event, he submits that the appellants already deposited the entire amount of duty before issue of show cause notice. Therefore, imposition of penalties are to be set aside. 4. Ld. DR on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the representative of the appellant company admitted that the goods were cleared without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udication order, penalty would be 25% of duty. In the present case, the appellants already deposited the entire amount of duty before issue of show cause notice and, therefore, penalty is reduced to Rs. 42,280/-. Regarding imposition of penalty on Shri D.K. Jain, I find that he deposited the duty immediately upon detection. There is no material of the knowledge of the appellant no. 2 regarding cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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