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2017 (10) TMI 1226 - AT - Central ExciseClandestine removal - clearance of processed MMF under the cover of 139 challans - Held that: - In view of the fact that the Director has not specifically admitted that the goods were removed clandestinely from the factory and in view of the fact that the challans contained the name of the consignee as ‘self’, it can be concluded that the charges of clandestine removal cannot be levelled against the appellant with regard to the goods covered under 139 challans - demand set aside. Removal of the goods under the cover of 22 challans - Held that: - In view of the fact that the Director of the Company has admitted that the goods were removed without payment of Central Excise duty, the Central Excise duty demand confirmed in respect of clearance of disputed goods in respect of 22 challans is proper and justified and the impugned order cannot be interfered with at this juncture. Penalty - Held that: - Since the adjudicating authority has not given the option to the appellant to deposit the reduced amount of penalty of 25%, such option should be available to the appellant. Accordingly, the adjudicating authority is directed to quantify the amount of reduced penalty, which is required to be paid by the appellant. Personal penalty on the Director of the appellant company - Held that: - the department has not specifically brought on any evidence, showing his involvement in clandestine removal of goods - provisions of Rule 26 of Central Excise Rules, 2002 cannot be invoked for imposition of personal penalty - penalty set aside. Appeal allowed in part and part matter on remand.
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