9911796707
TMI Blog2017 (9) TMI 1550X X X X Extracts X X X X X X X X Extracts X X X X ..... t recorded in the statutory records & Registers - it is clearly evident that the goods in question were cleared clandestinely - demand of duty with interest justified. The impugned order is upheld subject to the appellant being entitled to the option to pay penalty of 25% of duty as determined, within 30 days from the date of receipt of this order - decided partly in favor of appellant. - E/46 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued proposing the demand of duty of ₹ 2,18,904/- along with interest and penalty and also to appropriate the amount of ₹ 2,30,000/- as deposited by the appellant. The Adjudicating Authority confirmed the demand of duty along with interest and imposed penalty of equal amount of duty under Section 11AC of Central Excise Act, 1944 and also appropriated the amount as deposited by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. c) Zenith Fibres Ltd. Vs. Commissioner of Central Excise, Vadodara-I.[2014(302) E.L.T. 423(Tri.-Ahmd.)]. d) Commissioner of Central Excise, Raipur Vs. ABS Metals (P) Ltd.[2016(341) E.L.T. 425(Tri.-Del.)]. e) Swati Industries Vs. Commissioner of C.Ex. S.T., Ludhiana[2015(325) E.L.T. 193(Tri.-Del.)] f) Bindal Textiles Mills Ltd. Vs. Commissioner of C.Ex., Thane[2016( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. In the present case, the authorized representative of the appellant company admitted clandestine removal of the shortage quantity and therefore, the said case laws would not be applicable to the instant case. However, the lower authorities have not give the option of penalty of 25% of duty as determined in terms of 11AC of the Act. 5. In view of the above discussions, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
