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2019 (3) TMI 606 - AT - Central ExciseSSI Exemption - alleged clearances in excess of the ceiling permitted for exemption from duties - the entire amount in dispute has been remitted with interest along with 25% of penalty too has been deposited - Held that:- The appellant had failed to intimate the commencement of production in September 2007. Though it is claimed that they had not effected any manufacture prior to that, mere submission to that effect does not suffice to support this claim. It is, doubtlessly, impossible for any entity to establish a non-event but, considering the capability of machining and finishing parts of automobiles in the factory of manufacture, such a claim cannot be accepted without other evidence. This is more so as the appellant had sought for and obtained registration under Central Excise Rules, 2000 only after investigation was undertaken by central excise authorities - The link between the dropping of proceedings initiated against one of the suppliers of castings to the appellant and the claim for excluding that portion from the total clearance allegedly effected without payment of duty by appellant cannot overcome the test of logic and reason. Reduced benefit of penalty - Held that:- It is on record that the duty liability has been discharged along with interest and that the lower authorities had not extended the privilege of reduced payment of penalty under section 11AC(1)(d) of Central Excise Act, 1944. Appeal allowed in part.
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