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2015 (11) TMI 1243 - AT - Central ExciseEvasion of duty - Clandestine clearance of goods - Imposition of penalty u/s 11AC - Held that:- The final statements were recorded after showing the details and appellant No 1 and 2 have admitted of having clandestinely cleared goods without recording in the statutory records. It is well settled position in law that whatever has been admitted need not be proved. The admission of clandestinely clearance was admitted and continue to be admitted till date. The argument that Revenue has not produced any direct evidences is therefore irrelevant in the present facts and circumstances. In fact, appellant No. 1 have also deposited part of the duty during investigation. Under the facts and circumstances of the present case, we do not have any doubt whatsoever about clandestine clearance of the goods its’s quantity or the value. - penalty under Section 11AC is imposable on the Appellant No. 1 as this is a case of suppression of fact with willful intention to evade payment of duty. We also note that appellant No. 2 has submitted that penalty cannot be imposed on him being partner of appellant No. 1 and penalty has been imposed on the appellant No 1. We find from the order that on appellant No. 1 penalty imposed is under Section 11AC of the Central Excise Act, 1944, while in case of appellant no. 2 penalty has been imposed under Rule 26 of Central Excise Rules, 2002. Purpose of Rule 26 and Section 11AC are different. - No merit in appeal - Decided partly against assessee.
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