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2017 (5) TMI 1190 - AT - Central ExcisePenalty u/r 26 of CER, 1944 - clandestine manufacture and removal of exempt goods - non-accountal of receipt of raw material - Held that: - there is no evidence produced by the appellant to indicate that there was no receipt of said raw material and there was no manufacturing on their part out of the said raw material. On the other hand, the statements on record proved that the subject goods were manufactured for which they have paid duty voluntarily on 15.2.2012 - penalty upheld. Penalty on Shri Deepak Agrawal - Held that: - Shri Deepak Agrawal has been found to be controlling all activities of the appellant assessee. He has been the main person responsible for evasion of duty and for suppression of production and clandestine removal of said goods from the assessee’s factory, thus wilfully, contravening the provisions of Central Excise Act and the Rules made thereunder - Though, Shri Agrawal has been main person responsible along with the assessee appellant for evasion of duty of Central Excise duty, considering that the equivalent penalty has been imposed on the assessee appellant, I take the lenient view and reduce penalty imposed on Shri Agrawal of ₹ 2 lakhs to ₹ 50,000/- only. Appeal allowed - decided partly in favor of appellant.
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