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TMI Blog2012 (6) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by a separate SCN and separate order, whereas the duty on the very same goods has been demanded under another SCN which covers clandestine clearances made earlier. Nevertheless, since the Settlement Commission has imposed a consolidated penalty in respect of the past clearances as well as the impugned consignment after taking note of the fact that the appellants have admitted their duty li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tates that the duty amount for the impugned consignment was included in another SCN dt. 2.11.2010 and the matter has been settled by the order dt. 18.5.2012 of the Settlement Commission imposing penalty of Rs.1,50,000/- for other clearances as well as in respect of goods which is the subject matter of confiscation under the impugned order. He, therefore, pleads that there is no ground for sustaini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment after taking note of the fact that the appellants have admitted their duty liability, a separate penalty cannot be sustained as has been imposed under the impugned order in addition to what has been determined by the Settlement Commission. Accordingly, while upholding the confiscation and imposition of redemption fine, I set aside the penalty separately imposed under the impugned order. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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