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TMI Blog2017 (1) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... admanabhan The present appeals is directed against the Order dated 27.2.2009, passed by Commissioner Central Excise, Delhi. The appellant-assessee was registered for manufacture of metal containers. The impugned order has been passed demanding Central Excise Duty alleging clandestine removal of goods. The appellant assessee is alleged to have cleared lubricating oil falling under sub-heading 2710 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansal, director of the appellant-assessee under Rule 26 of the Central Excise Rules, 2002. The second appeal has been filed by Shri S.K. Bansal, directed against the penalty imposed on him. 2. With the above background, we have heard Shri Bipin Garg, learned Advocate representing both the appellants as well as Shri Amresh Jain, Ld. Departmental Representative for the respondent. 3. The learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of investigations undertaken. The finding of such suppression and clandestine clearance also stands admitted. Consequently, we uphold the duty demanded along with interest which has been confirmed in the impugned order. 5. We find that penalty under Section 11 AC has been imposed for an amount equal to the duty evaded. The appellant-assessee has prayed for setting aside such penalty. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these Rules. 7. In the present case, we find that Shri S.K. Bansal, who is the director of the appellant-assessee, has involved himself in the evasion of Excise duty by clandestine clearance of the goods. But he might have not been aware of the manner of cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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