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2017 (12) TMI 213

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..... wn as compared to the rate mentioned in the corresponding invoices - Held that: - the invoiced quantity have been found to be more than the quantities recorded in the internal payment slips. Hence we are inclined to accept the appellant’s argument that more duty has been paid in those cases. In any case the Department has not placed on record any evidence to substantiate the charge of clandestine clearance - demand set aside. Penalty u/r 26 on Sh. J.D. Gupta, MD - Held that: - there is no specific allegation has been made out in the SCN against the MD - there is no justification on imposing penalty against appellant - penalty set aside. Appeal allowed in part and part matter on remand. - E/197-198/2007-EX[DB] - A/57377-57378/2017-EX[ .....

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..... s follows: i) The appellant has been availing Cenvat credit. In respect of clearances made availing full exemption from payment of duty, Department raised a demand for reversal of an amount as per rule 6(3) of the CCR 2004. In addition, for some of the clearances made as above, the Department noticed that reversal was made @ 8% as against the requirement of @ 10% during the relevant time. As soon as the same was pointed out, the appellant reversed such amounts along with interest. In spite of this, in the impugned order, penalty has been imposed in terms of rule 15 of the CCR 2004. This has been challenged in the present appeal. We note that the demand for reversal has been raised in terms of section 11A of the Central excise act .....

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..... the adjudicating authority. In those cases where the appellant has failed to produce the certificate from the District Collector, the duty will have to be paid along with interest. However in those cases where the District Collector has issued the certificate in a format which is different from that subsequently prescribed by CBEC, the adjudicating authority is directed to examine the certificates already issued by the District Collector and extend the benefit if the essential details required for extention of the notification benefit is already available in the certificates. The benefit of the notification cannot be denied only for the reason that the certificates are not in the proper format. In this regard, in the denovo proceedings, add .....

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