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2017 (4) TMI 426 - AT - Central ExciseClandestine removal - cotton yarn - demand of duty with interest and penalty - Id. counsel vehemently opposed the adjudication on the ground that when the principal appellant RRM had sent the goods for the purpose of job work, there is no fault that can be found against that appellant. If at all there is any breach of law, that may be attributable to job worker and duty liability shall be confined to the job worker exonerating the appellant from the charges leveled against it - Held that: - Preponderance of probability is in favor of Revenue when appellants failed to come out with clean hands. Although appellant tried that investigation should be in dark to unearth the offence committed, they failed since self-speaking evidence came up in the course of investigation. The evidences gathered by investigation were so cogent and those could not be scrapped or rebutted by the appellant. The duty liability of ₹ 49,24,207/- evaded through such subterfuge by the appellants and demanded by the original authority under proviso to Section 11 (A) (1) of CEA, 1944, along with interest thereon, which demand been upheld by the Commissioner (Appeals) in the impugned order, does not call for any interference. For the same reasons, equal penalty imposed on the appellants under Section 11 AC ibid is also justified and appeal on this count also cannot succeed. Appeal dismissed - decided against appellant.
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