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2017 (9) TMI 863 - AT - Central ExciseClandestine removal - shortage of goods - Held that: - the demand of duty of ₹ 26.71 lacs was confirmed, party was in appeal, even though Tribunal has remanded the matter, the adjudicating authority was suppose to decide the matter relates to the demand of ₹ 26.71 lacs only, for the reason that demand which was dropped by the Commissioner was not challenged by the Revenue therefore dropping the said demand attained finality. Penalties - Held that: - the penalty imposed on the appellants are excessive which deserve to be reduced considering the nature of the case and their role. Since the duty should not have been confirmed to the tune of ₹ 42 Lacs, the penalty commensurate to the said amount is also not proper. I therefore reduce penalty on Shri. Pankaj Jaju from ₹ 25 lacs to ₹ 4 Lacs and on other appellants i.e. i.e. Unique Trading Corporation penalty of ₹ 2 lacs to ₹ 25,000/-. In respect of Victor Industries, Crown Industries and Suman Bardia, penalty of ₹ 15,000/- reduced to ₹ 10,000/-. Appeal allowed - decided partly in favor of appellant.
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