9911796707
TMI Blog2013 (8) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... . He admitted that due to holiday on 21.12.2007 no invoice should be made to show clearance made on 22.12.2007. Since the goods were cleared without payment of duty these clearances are to be treated as clandestine removal of the goods – Decided against the Assessee. - Appeal No. 4050 of 2010-SM - - - Dated:- 24-5-2013 - Shri Sahab Singh, J. For the Respondent: Shri G.K. Dixit, D.R. JUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o stated that due to holiday of Id on 21.12.2007 most of the staff was on holiday and they could not make the invoices for clearances made on 21.12.207. He also deposited the Central Excise duty amounting to Rs.5,50,195/- vide PLA Entry No. 2 dated 22.12.2007 and vide RG 23A Entry No. 788 dated 22.12.2007 (Rs.64,335 + Rs.4,85,860 respectively). A Show Cause Notice dated 21st March 2008 was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statement recorded under Section 14 of the Central Excise Act. He submits that in the present appeal the appellants have challenged only the imposition of penalty imposed on them. Since this is a case of clandestine removal penalty equal to the duty amount is rightly being confirmed by the original authority and also by Commissioner (Appeals). 5. After going through the case records, I find ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
