9911796707
TMI Blog2016 (11) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... effect has been produced before us. The appellant’s own invoices indicate Central Excise duty separately. Accordingly, we find no merit in the appeal. Imposition of penalty - Held that: - the original authority imposed penalty of ₹ 10,17,780/- which is equal to the Central Excise duty confirmed on both the grounds. On perusal of the order, we find no discussion or justification for impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant are engaged in the manufacture of branded refined edible oil liable to Central Excise duty. They are availing SSI exemption. Proceedings were initiated against the appellant to demand Central Excise duty on two grounds: (i) They have been collecting Central Excise duty but not remitting the same to the Government and as such the said amount is recoverable. (ii) They have sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f transportation to depot cannot be added. We note that the appellant claimed that they have not collected excise duty from the buyer even though the invoices indicated excise duty separately, they have submitted that these invoices are for stock transfer to depot. However, when arguing for valuation of goods, it was claimed that place of removal is not depot. Apparently, the appellant is adopting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant, we note that even in the show cause notice it was mentioned that the appellants charged 8% Central Excise duty on invoices and collected from the buyers. Accordingly, it was recorded that this is considered as a decision of the appellant for not opting for SSI exemption. Accordingly, the duty was demanded. We note that the lower authority examined the invoice raised by the appellant for clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d no discussion or justification for imposing such penalty. Considering the facts and circumstances of the case, we find that the ends of justice will be met if the penalty is reduced to ₹ 2 lakhs. 5. We note that the finding in the impugned order regarding recovery of excise duty from the appellants whether or not the SSI exemption is available to them is sustainable. We find no reason t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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