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2022 (4) TMI 727 - AT - Central ExciseClandestine Removal - Re-rolled products - cross-examination sought by the manufacturer not granted - third party evidences - penalty under Rule 25 of the CER, 2002 - HELD THAT:- Both the adjudicating authority has considered the entire records and evidences as is against the appellant and imposed the penalty. It is found that there is confessional statement of Appellant, the entire clandestine activity was also supported by the transactions recorded in records which were recovered from appellant. Further the Manufacturer, M/s Chamunda Rolling Mills Pvt. Ltd. also not disputed the demand of central excise duty involving the role of appellant in this matter. Penalty - HELD THAT:- The penalty provisions were correctly invoked to impose penalty on him. There are no reason to set aside such a reasoned orders for the imposition of penalty. However, the appellant being an individual and considering overall facts of this case, the penalty imposed on the appellant reduced to ₹ 50,000/-. Appeal allowed in part.
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