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2017 (8) TMI 69 - AT - Central ExcisePenalty u/r 209A of the CER 1944 - job-work - clearance of goods without cover of any invoice and without paying the duty - Held that: - appellant cleared the goods on simple private challans/jobwork challans without following the procedure prescribed in Central Excise Law. The culpability of appellants is also proved by the fact that during the day of search, unaccounted stock of 3232 pcs of Towels valued at ₹ 2,14,096/- was found. In the subsequent statements also, the Director of the appellant no. 1 admitted that they have been clearing the goods without issue of invoice and without payment of duty. These statements have not been retracted at any stage - the appellants have not been able to convince as to why the goods manufactured during 30.09.99 to 22.12.2009 were not entered in RG-1. The appellant did not make any entry of daily production continuously for 3 months. He has also given a finding that the procedures and safeguards for job work were not followed and appellants were clearing the goods on private challans/gate passes. We uphold the order of commissioner (Appeal) is relation to demand, interest and penalty on appellant no. 1 - The appellant no. 2 was clearly aware of clandestine clearances as he was responsible for day to day working of the company. Hence, penalty has also been correctly imposed on him. Appeal dismissed - decided against appellant.
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