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2019 (2) TMI 565 - AT - Central ExciseSSI Exemption - dummy unit - It was contended by the department that the appellants were removing the goods in the guise of removal for job work; during the investigation both Shri Charles D’Silva and Smt. Helen Charles D’Silva Proprietors of M/s. Aurrick Tools and M/s. Austin have accepted that M/s. Austin had no machinery and where with all to undertake job work like cutting/punching of aluminum sheets - Held that:- The Commissioner (Appeals) has correctly held that duty at the normal rate for the period 01/03/2005 to 2006-2007 was payable as the appellants have failed to follow the procedures prescribed under Notification No.08/2003-CE dated 01/03/2003 - the duty liability of the appellants should be restricted to 01/04/2003 onwards only. Penalty - Held that:- Equal penalty was imposed on Smt. Helen Charles D’Silva while holding that Shri Charles D’Silva was the person, who has established a dummy unit by using the name of Smt. Helan Charles D’Silva of proprietor of M/s. Austin except the fact that her name has been used, no other positive and pro-active roles alleged on her part in the evasion of duty by the appellants. Therefore, we find that the penalty imposed on her needs to be commensurate with here offence and thus, requires to be reduced. Appeal allowed in part.
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