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2014 (7) TMI 358 - AT - Central ExciseDuty demand - Clandestine removal of goods - Held that:- Applicant had issued parallel invoices in relation to total clearances of 42,800 kgs.of tea, details of which are shown in the Annexure to the Notice. One of the Consignee mentioned in the said invoice has admitted to have received the goods from the Appellant. The Appellant could not furnish any reasonable explanation in stating the circumstances under which the excise invoices having same serial numbers were issued to other consignees. Similarly, sample of around 45,740 kgs. had been cleared without payment of duty. It is the plea of the Appellant that the samples were drawn from the duty paid stocks cleared and not separately removed without payment of duty. However, the Appellant could not produce any evidence to this effect. Similarly the clearances made from the factory as weighment slip involving quantity of 5,855 kgs. could not be properly justified by the Appellant. Therefore, the quantity of 42800kgs. involving duty of ₹ 55,640/- removed on parallel invoice, 5,855 kgs. involving duty of ₹ 7,612/- removed on weighment slips, and 45,740 kgs. involving duty of ₹ 59,462/-removed as samples, had been cleared without payment of duty, are liable to be confirmed against the Appellant. Consequently, the total duty confirmed against the Appellant is accordingly works out to ₹ 1,22,714/- (Rs.55,640+Rs.7,612/-+Rs.59,462/-).The penalty imposed under Section 11AC is accordingly reduced to ₹ 1,22,714/- and interest under Section 11AB, as applicable. - Decided partly in favour of assessee.
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