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2014 (11) TMI 28 - AT - Central ExciseClandestine removal of goods - Whether the appellant M/s Colius has clandestinely removed the goods with intent to evade duty or otherwise - Held that:- through the parallel invoices, the appellant M/s Colius had cleared illicitly manufactured goods clandestinely, without entering the same into the Central Excise records and without payment of Central Excise duty which is not the case only for the 4 parallel invoices but for all the parallel invoices. appellant M/s Colius accepted that they had illicitly manufactured the goods and cleared the same in respect of 4 parallel invoices, cannot run away from the fact that they were undertaking clandestine activity of illicit manufacturing and clandestine removal of the goods. Since these facts remain un-controverted, we find that the main appellant’s appeal fails and we uphold the impugned order to that extent. - Decided against the assessee. As regards the penalty imposed on Shri Somesh R. Mehra, we find that he being a power of attorney holder of M/s Colius and on his instructions entire activity was conducted, he needs to be visited with penalty and the adjudicating authority has rightly done so. At the same time, we find that since the main appellant M/s Colius is a proprietary concern and has already been visited with penalty, taking a lenient view, we reduce the penalty imposed on Shri Somesh R. Mehra - As regards the penalty imposed on M/s Maple is justified and does not require any interference.
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