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2019 (6) TMI 944 - CESTAT BANGALOREImposition of penalty - benefit of N/N. 1/2011-CE dated 1.3.2011 as amended - demand of excess duty without availing the CENVAT credit - HELD THAT:- In the present case appellant has collected the duty from its customers and not deposited the same with the Government amounts to suppression of fact with intent to evade duty. Further, I find that the appellant have also not filed returns for which he has been imposed penalty. I also find that the appellant has deposited ₹ 8,43,829/- during the course of investigation which has been appropriated in the impugned order. The original authority has imposed equal penalty of ₹ 20,31,243/- under Section 11AC of the Central Excise Act, 1944 on the firm and also imposed equal penalty on Partner Shri M. A. Mathew under Rule 26 of Central Excise Rules, 2002 which according to me is on a very higher side because once the equal penalty has been imposed on the firm, the imposition of penalty of ₹ 20,31,243/- on the Partner is not justified and therefore the penalty reduced to ₹ 1,00,000/- on Shri M. A. Mathew, Partner of the firm under Rule 26 of Central Excise Rules, 2002. Appeal dismissed - decided against appellant.
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