2018 (2) TMI 1300

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..... nds of justice in this case - penalty u/r 173Q is set aside - appeal allowed in part. - E/317/2009 - 43115/2017 - Dated:- 14-12-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Venkatachalam, Advocate - For the Appellant Shri S. Govindarajan, AC (AR) - For the Respondent Per: Bench This matter is coming up for the .....

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..... 09.03.209, the adjudicating authority confirmed demand of duty of ₹ 1,78,020/- with interest thereon and ordered for recovery of ₹ 5,15,819/- being credit irregularly availed. Adjudicating authority also imposed penalty of ₹ 1,05,696/- under Section 11AC ibid and ₹ 3 lakhs under Rule 173Q of the erstwhile Central Excise Rules, 1944. Hence this appeal. 2. Today when the .....

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..... lier order dt. 29.08.2007 and the remaining issues also are primarily on interpretation and hence penalties may be set aside. 3. On the other hand, Ld. A.R submits that the amount of ₹ 1,78,020/- demanded from the appellant pertains to goods which have been removed without payment of duty and therefore penalties imposed are very much in order. 4. Heard both sides and have gone through .....

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