9911796707
TMI Blog2018 (12) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... misusing the EOU Scheme, resulting in huge evasion of duty to the Government. For the role played by M/s. Spectrum Silk Mills and M/s. Marvel Fashion, penalties imposed on them also. Appeal allowed - decided in favor of Revenue. - Misc. Application (ROM) No.76724/2018 And Appeal Nos. E/316/2009, E/385 & 386/2009 - FO/76981-76982/2018 - Dated:- 26-11-2018 - Shri P.K. Choudhary, Judicial Member And Shri V. Padmanabhan, Member (Technical) Shri D. Haldar, AC(AR) for the Appellant None for the Respondent. ORDER Per Bench : Two appeals have been filed by the Revenue against the Order-in- Original No.03/Commissioner/CE/Haldia/Adjn./2009 dated 30.01.2009 passed by the Commissioner of Central Excise, Haldia Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Registry by letter dated 30.06.2009. 3. None is present on behalf of the respondents. Heard Shri D.Haldar, AC(AR) on behalf of the Revenue. He fairly conceded that the Misc. Application for ROM has become infractuous in view of the fact that separate appeals already stand filed by Revenue in respect of M/s. Spectrum Silk Mills and M/s. Marvel Fashion on 14.07.2009 in response to the Defect Memo issued by 30.06.2009. In view of the above, the Misc. Application for ROM is dismissed as infractuous. 4. With reference to the appeals filed against M/s. Spectrum Silk Mills and M/s. Marvel Fashion, ld. DR submitted that the adjudicating authority was in error in taking the view that no penalty can be imposed against these EOUs fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as well as M/s. Marvel Fashion (both EOUs). However, it stands established that only invoices were received from M/s. Spectrum Silk Mills as well as M/s. Marvel Fashion, but no goods were received. 7. From the facts of the case, it stands established that both the above persons have facilitated M/s. Monalisha Garments in misusing the EOU Scheme, resulting in huge evasion of duty to the Government. For the role played by M/s. Spectrum Silk Mills and M/s. Marvel Fashion, we impose penalty under Rule 26 as follows. a) M/s. Spectrum Silk Mills is imposed penalty of ₹ 20.00 lakhs b) M/s. Marvel Fashion is imposed penalty of ₹ 20.00 lakhs. 8. In the result, the Misc. Application for ROM filed by Revenue is dismissed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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