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2014 (7) TMI 1072 - AT - Central ExciseClandestine removal - Benefit of cum duty assessable value of illicit clearance - reduction in mandatory penalty u/s 11AC - Held that:- there are various entries in the worksheet attached to the show cause notice which are either overlapping or appearing twice in the said worksheet - The entire worksheet of the Revenue indicate that the productions were done in the month of May, barring few entries, they were done from 11.05.2001 which would fall under the application filed by the appellant on 18.05.2001 indicating to operate under compounded levy scheme. There is no dispute that the main appellant had discharged the Central Excise duty liability after 18.05.2001 under compounded levy scheme and paid the duty liability through PLA. - the charge of illicit removal cannot be confirmed against the appellant on this factual matrix, which indicate that the appellant to his subsequent application made on 18.05.2001 has paid the duty under the compounded levy scheme. - Decided in favor of assessee. As regards demand of duty on illicit removal of 26,534 L.Mtrs, wherein an amount of ₹ 80,663/- has been confirmed - Held that:- the purchasers of the materials M/s DCM Fabrics have clearly recorded a statement which clearly indicate that they have received this quantity of fabrics from the appellant without any duty paying documents or under cover of any invoice. - demand of duty confirmed alongwith interest and penalty - Decided partly in favor of assessee.
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