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TMI Blog2011 (10) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... to 86/2006 (AHD-I) dated 17.5.2006 and appeal No. E/2544 is filed by the Revenue against the same OIA since both the appeals are arising out of the same order in appeal, they are being disposed of by a common order. 2. The facts that arise for our consideration are that the appellant herein had manufactured excisable goods and were dispatching the same without issuing sales bills or accounting the same in any way in their regular accounts. It was noticed that the appellant had manufactured and illicitly cleared the excisable goods valued at Rs. 73,37,395/-. Various statements were recorded, which indicate that there was clandestine removal of the goods. Statement from the buyers also indicates that the goods they received were cleared by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Prints Pvt. Limited - 2009 (93) RLT 471 (Guj.), has held that Tribunal can also give this relief to the assessee. It is his submission that there are not arguing on any other points. 4. Revenue's appeal is against the very same findings of the learned Commissioner (Appeals). Learned SDR would submit that the issue involved in this case is of clandestine removal. The question of granting to the assessee the benefit of cum-duty price does not arise. He would also submit that the appellant is to be penalised under Section 11AC, as he did not discharge the duty liability when the same was adjudged by the adjudicating authority. It is his submission that learned Commissioner (Appeals) could not have remanded the matter back to the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of payment of 25% of the duty, recalculated based upon the cum-duty price, is correct as Hon'ble Gujarat High Court has categorically settled the law in the case of M/s. Akash Fashion Prints Pvt. Limited - 2009 (93) RLT 471 (Guj.),. Respectfully following the same, we direct the appellant to pay 25% of he amount of duty arrived at by the learned Commissioner (Appeals) in Para 10 along with interest on the said amount, within 30 days from the receipt of this order. 8. As regards Revenue's appeal, we find that Revenue is correct in contending before us that personal penalties have been set-aside by the Commissioner (Appeals) without giving any valid reasons and has remanded it to the adjudicating authority. On perusal of the order of adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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