2016 (9) TMI 629

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..... the appellants is the subject matter of present dispute.  The appellant company is engaged in the manufacture of domestic electrical appliances and also avails SSI exemption provided under Notification No. 8/2003-CE dated 01.03.2003. The officers of Central Excise Department visited the factory of the appellant on 05.04.2004.  During the course of verification of the records, the Departm .....

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..... ppellant submits that based on the data mentioned in the notepad, the department had arrived at the conclusion that the goods have been removed from the factory.  He submits that excepting the notepad no other evidence was brought on record to prove that the goods have been clandestinely removed.  It is his submission that to avoid any prosecution, the appellant has voluntarily paid the .....

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..... sp; I also find that though the appellant had not contested the duty demand but the same cannot be accepted as the duty paid towards clandestine removal of the goods.  Thus, in the interest of justice, the quantum of penalty imposed in the adjudication order can be reduced.  Therefore, the penalty imposed on the appellant company is reduced to Rs. 10,000/- and personal penalty to Rs. 500 .....

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