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TMI Blog2011 (2) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... ption can be given by the Tribunal.- while upholding the imposition of penalty to the extent of 100% of duty, gives an option to him to pay the entire dues along with 25% of the penalty within 30 days from the date of the, in which case the penalty shall stand reduced to 25%. - E/1694-1696/2006 - Final Order Nos. A/323-325/2011-WZB/AHD - Dated:- 22-2-2011 - Mrs. Archana Wadhwa, Mr. B.S.V. Murthy, JJ. Shri N.K. Oza, Adv. for the Assessee; Shri R.S. Sangia, SDR for the Revenue. Per: Mrs. Archana Wadhwa: All the 3 appeals are being disposed off by a common order as they arise out of same impugned order passed by the authorities below confirming duty of ₹ 12,15,884/- against M/s Somesh Paper Tubes Pvt. Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking entries in the records and without payment of Central Excise duty. 4. On being asked, Shri Kailash Singh Rathore, Supervisor cum authorized signatory of the assessee replied that the entries made in the 5 private registers were representing the clandestine removal and the production shown in one set of daily report of production which was not entered in RG-1, was in respect of such clandestinely removed goods. 5. The officers also recovered another two sets of daily report of production and raw material for the period from 1.4.97 to 31.3.98, where one set was reflected in statutory records, the entries made in other set were not reflected in the said records. In his statement recorded on 6.5.98, Shri Kailash Singh Rathore el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals). The order of the appellate authority is impugned before us. 8. After hearing the learned advocate appearing for the appellant and Shri R.S. Sangia, learned SDR appearing for the Revenue, we find that the findings of clandestine removal stand confirmed against the appellant based upon the recovery of 5 private registers, duplicate set daily report of production raw material and delivery challans. The appellant s stand that such dispatch registers were in the nature of rough registers being scribbling, cannot be appreciated, inasmuch as the same are meticulously maintained showing complete details of dispatch as regards truck/tempo number, colour size of the paper tube, name of the party, bill number am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct reflection of factual position. 10. In view of above findings, we uphold the confirmation of duty along with interest against the appellant. Further, as per the law declared by Hon ble Supreme Court in the case of M/s Dharmendra Textile Processors as reported in 2008 (231) ELT 3 (SC), penalty to the extent of 100% of the duty is required to be imposed under Section 11AC. We, accordingly, uphold the penalty of ₹ 12,15,884/-. 11. At this stage, we take note of the law declared by the Tribunal in the case of M/s Swati Chemicals others as reported in 2009 (94) RLT 684 (CESTAT), laying down that where no option is given by the lower authorities to deposit the entire dues along with 25% of the penalty in terms of proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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