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2017 (12) TMI 213 - AT - Central ExciseBenefit under N/N. 6/2002-CE dated 01.03.2002 - certificates produced by the appellant from the District Collector to avail the above exemption notification - clandestine removal - Held that: - The benefit of the notification cannot be denied only for the reason that the certificates are not in the proper format - In those cases where the appellant has failed to produce the certificate from the District Collector, the duty will have to be paid along with interest - matter requires reexamination. Clandestine removal - Department noticed that in the internal payment slips found in the appellants records, lower payment was shown as compared to the rate mentioned in the corresponding invoices - Held that: - the invoiced quantity have been found to be more than the quantities recorded in the internal payment slips. Hence we are inclined to accept the appellant’s argument that more duty has been paid in those cases. In any case the Department has not placed on record any evidence to substantiate the charge of clandestine clearance - demand set aside. Penalty u/r 26 on Sh. J.D. Gupta, MD - Held that: - there is no specific allegation has been made out in the SCN against the MD - there is no justification on imposing penalty against appellant - penalty set aside. Appeal allowed in part and part matter on remand.
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