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2020 (2) TMI 904 - AT - Central ExciseLevy of personal penalty on the Manager Director of the company - Quantum of penalty u/r 26 of CER - short payment of duty - clearance of Bone Meat Meal in Domestic Tariff Area on payment of duty - benefit of N/N. 13/98-CE dated 02.06.1998 - HELD THAT:- When in his appeal and throughout the proceedings appellant has not disputed that the company was clearing the goods after determining the classification of goods and payment of duty as determined by them in after availing the benefit of exemption under Notification No. 13/98-CE, the submission made by the learned Consultant to the effect that lower authorities have not followed the settled procedure of assessment i.e. determining classification etc. cannot be detrimental to the proceedings. At the relevant time the unit namely M/s P M L Industries was working under the scheme of self assessment as introduced in the year 1997 and paying the duty after determining the classification and value of the goods. Hence if the Revenue Authorities have in the present proceedings not determined the classification separately it can be concluded that department do not dispute the classification etc. There cannot be any dispute in this appeal that duty has been short paid in respect of the clearances made by M/s. P.M.L industries. Also the liability to confiscation of the goods which have been cleared on short payment of duty can be disputed. It is settled principle of law that when the two authorities have sitting separately arrived at the same finding of fact the same should normally not be disturbed till the time it can be shown to be perverse. Nothing has been produced to show that findings recorded by both the lower authorities in respect of the present appellant is perverse, hence we are not inclined to disturb the same - there are no merits in submissions that penalty under Rule 26 could not have been imposed upon the appellant, however, the penalty equivalent to the duty evaded on by P.M.L industries on the appellant is too harsh and should be reduced. Holding that penalty under Rule 26 is imposable on appellant, the same is reduced to ₹ 10,00,000/- - appeal allowed in part.
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