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2015 (12) TMI 1352 - AT - Central ExciseDenial of cum duty benefit - Penalty u/s 11AC - Clandestine removal of goods - Held that:- There is no need to go into the facts of the case. Hence, the demand of duty alongwith interest and penalties imposed under Section 11AC against both the Assessees are upheld. The Appellant is entitled for the option to pay penalty 25% of the duty as per the provisions of the Act. - Appellants are directly involved in the clandestine removal of the goods and therefore, penalties imposed under the Rule 26 of the Rules would be warranted. The words ‘in any manner’ in Rule 26 of the Rules has wide amplitude and covered. The Appellants herein were directly involved in clandestine removal of goods. The decision of the Tribunal in the case of Dhanlaxmi Garments (2008 (4) TMI 296 - CESTAT AHMEDABAD) is in the context of the removal of the goods under CT-3 certificate and the said case law would not be applicable in the present case. We agree with submission of the learned Advocate that the appeal filed by Shri Matadin N. Sharma is to be abated as the Appellant died. Revenue filed the appeal against the order of the Commissioner (Appeals) for extending cum duty benefit. The Hon'ble Supreme Court in the case of CCE Delhi Vs Maruti Udyog Ltd - [2002 (2) TMI 101 - Supreme Court], held that the cum-duty benefit would be extended. - demand of duty alongwith interest and penalty on M/s Sarla Polyester Ltd and M/s Satidham Industries Ltd are upheld. The Assessees are given option to pay penalty 25% of the duty alongwith entire amount of duty and interest within 30 days from the date of communication of this order. The penalties imposed on Shri Matadin N. Sharma are abated - Appeal disposed of.
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