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TMI Blog2016 (2) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue. Accordingly, I allow all the three appeals and set aside the duty and penalty confirmed in the impugned appellate Order - appeal allowed - decided in favor of appellant-assessee. - E/54610-54612/2014- [SM] - FINAL ORDER NO. 70922-70924/2016 - Dated:- 9-2-2016 - Mr. Anil Choudhary, Member (Judicial) Shri R.L. Thapliyal, Consultant for the Appellant (s) Shri D.K. Sinha Asstt. Commissioner (A.R.) for the Department ORDER These three appeals are filed by appellant-M/s Quality Flavours Export others against Order-in-Appeal No. MRT/EXCUS/002/APP/009/14-15 dated 01.05.2014. 2. The brief facts of the case are that the appellant-1 is registered as 100% EOU for manufacturing of different mentha products falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctually not produced by him instead it has been purchased from the local market. It is also a fact that the appellant has been registered to manufacture the seized goods during the relevant period. The appellant-Rajiv Gupta in his statement stated that he is looking after the work relating to Excise and Sales Tax and purchase of raw material for the company. He confirmed that the appellant-Anurag Kathiwal is an employee of appellant s company. He stated that he had asked the appellant-Anurag Kathiwal on 27.10.2009 to go with 40 drums, Kisan Purchase Voucher and Form 21 (road permit) and get DMO from Shri Mukesh on payment. He also stated that he did not pay any commission to Shri Mukesh, instead the commission is paid by the seller of the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred appeal before the Ld. Commissioner (Appeals) who was pleased to allow appeal in part by (i) setting aside the confiscation of seized goods along with dropping the redemption fine, (ii) confirmed the duty of ₹ 1,69,632/- along with interest, (iii) Uphold the penalty of ₹ 1,69,632/- under Rule 25 of CER read with Section 11AC of the Central Excise Act on the company, (iv) Uphold penalty of ₹ 10,000/- upon the appellant-Mr. Anurag Kathiwal, and (v) reduced the penalty to ₹ 15,000/- on Mr. Rajiv Gupta (Manager of Quality Flavours Export). The Ld. Commissioner observed that the show cause notice have been issued beyond the period of six months from the date of seizer and the same is in valuation of the proviso un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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