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2016 (8) TMI 1107 - AT - Central ExciseWhether the entire consideration received by the manufacturing unit in respect of goods cleared clandestinely has to be treated as cum-duty price and the duty required to be paid by them needs to be re-quantified - Clendestine removal - Held that:- in view of the decision of Hon'ble supreme Court in the case of Amrit Agro Industries Ltd. vs. CCE [2007 (3) TMI 14 - SUPREME COURT OF INDIA], the department itself accepted that the normal price includes the duty element and as such the entire consideration has to be considered as inclusive of excise duty. Therefore the demand confirmed against the appellant is required to be recomputed by taking the entire value of the goods as being cum-duty. For the said purpose the matter is being remitted to the adjudicating authority for doing the needful. Imposition of penalty on proprietor - Rule 26 of the Central Excise Rules, 2002 - Appellant contended that inasmuch as penalty already stands imposed upon the proprietary unit, the imposition of separate penalty upon the Proprietor is not called for - Held that:- by following the decision of Tribunal in the case of Royal Springs vs. CCE, New Delhi-I [2002 (4) TMI 547 - CEGAT, NEW DELHI], the penalty imposed upon the Prop. was set-aside, the said decision stands confirmed by the Hon'ble Supreme Court in Commissioner vs. Royal Springs [2002 (10) TMI 788 - SUPREME COURT]. The issue is well settled and does not require the support of any further decisions. Therefore, the imposition of penalty upon Sh. Kewal Krishan Ajimal, Prop. of M/s Vishavakarma Hydraulic Works is set aside. - Appeals disposed of
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