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2018 (5) TMI 190 - CESTAT AHMEDABADClandestine removal - rejected HDPE bags/woven fabrics - it was alleged that illicit removal of the plastic bags were made in the guise of plastic waste during the period 1991-00 to 2000-01 - Held that: - The Revenue has recorded statements of the appellant's employee, who have admitted that they were clearing bags in the guise of waste. Revenue has also recorded statements of some of the buyers who have admitted that they have made the payment in cash in excess to the invoice value. No retraction has been made to these statements. Moreover even any scrap of plastic cannot be sold at price as low as ₹ 1.5 to ₹ 3 per kg. The statement of the buyers had not been retracted and the MD has also not contradicted the statements of the buyers. In these circumstances, we find merit in the impugned order. It is seen that substantial quantity of materials has been cleared in the guise of scrap and amounts have been received in cash. In these circumstances, the role of MD cannot be ruled out. Option to pay reduced penalty - Held that: - Since the option to pay 25% of the penalty subject to the condition of payment of duty along with interest within one month was not extended in the Order-in-Original, the same offer is now extended in terms of Section 11AC of the Central Excise Act, 1944. Appeal allowed in part.
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