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2017 (3) TMI 999 - AT - Central ExciseClandestine removal - exceeding the limit of SSI exemption benefit under N/N. 8/2000 dated 01/2000 - demand - penalty - Held that: - the appellant M/s A.S. Overseas admitted that they were not carrying out any manufacturing activity in their factory. There is a Panchnama drawn to this effect on 09.11.2000 - demand upheld. CENVAT/ MODVAT credit - credit availed without receiving corresponding inputs - Held that: - the appellant admitted that were not carrying out any manufacturing activity in their factory - Shri Sandeep Mittal in his statement also accepts that there has not been any other employee, other than partner, Shri Rajesh Goyal in the firm namely M/s A.S. Overseas, Delhi. When there is no employee working for the firm M/s A.S. Overseas, how can there could be any activity of manufacturing conducted by the said firm - demand upheld. Evasion of duty - wrong availment of CENVAT/MODVAT credit - Held that: - the appellant admitted that were not carrying out any manufacturing activity in their factory - he knowingly and deliberately indulged in facilitation of evasion of duty and wrong availment of Modvat/Cenvat credit by the appellants, namely, Mittal Overseas and A.S. Overseas. - the penalty imposed by the impugned order on the appellant Shri Sandeep Mittal of ₹ 10, 00,000/- (Rs. Ten lakh) is reduced to ₹ 1,00,000/- (Rs. One lakh only), when the appellant namely M/s Mittal Overseas, New Delhi and M/s A.S. Overseas, where Shri Sandeep Mittal is proprietor and active partner, have been imposed equivalent penalties. Appeal allowed - decided partly in favor of one of the appellant by reducing penalty.
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