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2011 (6) TMI 408 - AT - Central ExcisePenalty under Rule 209 A of Central Excise Rules, 1944 and Rule 26 of Central Excise Rules, 2001 - appeal dismissed for non-compliance of conditions of stay order passed in terms of 35F of Central Excise Act - Held that:- Job of mixing the raw materials, a trade secret of pan masala and gutka, was done by the appellant knowingly involved in activities of suppression of production and clandestine removal cannot be held unreasonable - takeibng note of statements of appellant and the statements of Shri Mukesh K Gautam, Dinesh Kumar and Shri Rajender Singh that the appellant was aware of removal of finished goods with bills and without bills- substantial reduction in penalties from from Rs.10 lakhs to Rs.5,00,000/- appeal of assessee partly allowed.
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