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2016 (1) TMI 334 - AT - Central ExciseDuty demand - clandestine removal of goods - whether the appellant number one was engaged in clandestine clearances of the goods without payment of duty or otherwise, and whether appellant number 2 is liable to be penalized under rule 26 of the Central Excise Rules 2002. - Held that:- There are confessional statements of responsible personnel of the appellant number one, which indicate that there was concerted effort of clearing the goods clandestinely. The entire clandestine activity was also supported by the transaction books which were recovered from appellant number one. We find that appellant number one has mainly contested the charges on the ground that there was insufficient evidence and the investigating authorities never visited their factory nor any incriminating documents were recovered from them. It is seen from records that there was a categorical admission of the responsible person of appellant number one that MS bars were manufactured and cleared without payment of duty. We find that the entire evidence on which the revenue has relied upon was acquired from the broker who dealt with the appellant number one, for the sale of goods, clandestinely. We have perused the grounds of appeal taken by the appellant number one who is not contesting any of the findings recorded by the first appellate authority. In view of this, we do not find any merits in the appeal filed by the appellant number one, accordingly, we uphold the order that confirms the demands on them with the consequences of interest and penalty. - We do not find any reason to set aside such a reasoned order for the imposition of penalty. However, the appellant being an individual, we reduce the penalty imposed on the appellant number 2 - Appeal disposed of.
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