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TMI Blog2015 (8) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... l knowledge that the goods are not duty paid and therefore, imposition of penalties on the other appellants are warranted. It is also noted that the Assessee had not disputed the payment of duty. On a query from the Bench, learned Consultant for the Assessee submits that the Appellant Assessee had not availed the option of payment of 25% of duty as penalty under Section 11AC of the Central Excise Act, 1944, as per the order of the Commissioner (Appeals). - Decided against Assessee. - Appeal No. : E/1499-1503,1606/2009 [Application No. E/Extn/14759-14763/2014] - ORDER No. A/10026-10031/2015 - Dated:- 8-1-2015 - Mr. P.K. Das, J. For The Appellant : Shri M.N. Saiyed Consultant For The Respondent : Shri K. Sivakumar, A.R. Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the other appellants as under:- (a) Shri Ramkishor Mishrimal Bindal (Partner of the Assessee) ₹ 1,20,000/- (b) M/s. Bindal Fashion Pvt. Limited (Merchant manufacturer) ₹ 90,000/- (c) M/s. Nilu Tex (Merchant manufacturer) ₹ 10,000/- (d) M/s. Apple Creation (Merchant manufacturer) ₹ 12,500/- By the impugned order Commissioner (Appeals) upheld the adjudication order subject to the option as being given to the Assessee to deposit 25% of the duty confirmed as penalty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be acceptable in the eyes of law. He submits that the appellant has not paid 25% of duty as penalty along with interest and therefore Commissioner (Appeals) should not given option under the proviso to Section 11AC. It is also submitted that merchant manufacturers have also admitted that they had sent the grey fabrics and receipt finished goods from the Assessee without payment of duty. 6. After hearing both the sides and on perusal of the records, I find that the Shri Ramkishor M. Bindal, Partner of Assessee admitted the processing of grey fabrics and clandestine removal of the finished goods without payment of duty. They have paid the duty at the very next date of the visit of the officers. After about more than four years he had re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted fabrics; that the assessable value ₹ 1,21,70,569.00 of the said finished printed fabrics shown in the Panchnama dated 04/05.11.2003 drawn at the Unit includes the job charges, but did not include the Central Excise duty; that on being asked to show the account of payment received for the above said transactions, he stated that he received the payment in cash and therefore, he did not maintain any account of the same; that on being asked to show the LRs regarding transportation of above said fabrics, he stated that the concerned merchant manufacturers used to send Grey fabrics by their own tempo and also used to collect the finished printed fabrics by their own tempo, therefore, he did not have LRs of the same. 7. I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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