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2018 (8) TMI 86 - AT - Central ExciseEvasion of duty - goods involved in the said parallel invoices did not suffer duty - Held that:- Before issue of show cause notice said duty was paid and interest was paid during compliance to Order of Stay passed by this Tribunal - penalty upheld - The appellant is given an option to pay 25% of the said penalty within a period of 30 days from the receipt of this order. Clandestine supply of goods to V.K. Industries - Held that:- Except the inspection certificates there was no other evidence such as procurement of raw materials, clandestine removal, realization of sale proceeds, etc., and therefore, the said allegation is not sustainable. Personal penalty on the other appellant under Rule, 26 of Central Excise Rules, 2002 - Held that:- Since there was no confiscation of goods, personal penalty of ₹ 13 lakhs imposed on the other appellant under Rule 26 of Central Excise Rules, 2002 is set aside. Appeal allowed in part.
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