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TMI Blog2009 (5) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... tava, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. These two appeals arise out of order-in-appeal Nos. 514-515/CE/Jal/2004, dated 30-10-04. 2. Heard both sides. 3. Relevant facts, in brief, are that M/s. Pumm Chem India is a manufacturer of Zinc Oxide and the same is a partnership firm consisting of Shri Sant Singh Chawla, father of Shri Paramjit Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) reduced the demand to Rs. 9,85,583/- after extending the benefit of exemption under Notification Nos. 16/97 and 8/98; he accordingly reduced the penalty from Rs. 18,73,446/- to Rs. 9,85,583/-. He upheld the confiscation of the goods and the redemption fine imposed. Penalty imposed on Shri Paramjit Singh was reduced from Rs. 5 lakh to Rs. One lakh. 5. The learned Advocate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied on the decision of the Tribunal in the case of Sarla Polyester Ltd. v. CCE, Surat II reported in [2008 (222) E.L.T. 376 (Tri.-Ahmd)]; in the case of Everest Diamond Tools v. CCE, Visakhapatnam reported in 2007 (211) E.L.T. 327 (Tri.-Mum) and in the case of Asian Alloys Ltd. v. CCE, Delhi III [2006 (203) E.L.T. 252 (Tri.-Del.)] and submits that grant of cum-duty benefit in respect of clandest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At this stage, learned Advocate submits that the duty amount has not been correctly worked out by adopting slabs as envisaged in the notifications Nos. 16/97 and 8/98. We remit the matter to the original authority for the limited purpose of considering this plea and revising the demand as per the slabs and if there is downward revision of duty demand then, there should be corresponding downward re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,02,000/- and redemption fine imposed on the same as we find that the goods have been manufactured without registering with the Excise authorities and was not accounted in the statutory records. The redemption fine imposed is also not excessive. 8. The appeal of Shri Paramjit Singh is allowed and appeal of M/s. Pumm Chem India is disposed of on the above terms. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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