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2017 (3) TMI 454 - AT - Central ExciseClandestine removal - job-work - appellant claim that the goods were sent by the appellant for job work on their behalf. Therefore there was no need to pay any duty - Held that: - neither any proper challan was issued mentioning the provision of job work nor any entry was made in the records of the appellant - Movement of the finished goods can be made for job work by following the procedure and if the procedure is not followed, it will be treated as removal of finished goods and it attracts excise duty - the supply of the material for job work was nowhere recorded in any of the records of the appellant nor any document was issued. Therefore, the removal of the goods will be treated as clandestine removal without payment of excise duty - demand upheld. Imposition of penalty u/r 26 on employees of the appellant company - Held that: - since the goods were cleared with their knowledge and they have malafide intention, not followed the procedure, no account for the removal in the books, penalty u/r 26 were correctly imposed. Appeal dismissed - decided against appellant.
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