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2017 (11) TMI 287 - AT - Central ExciseSSI exemption - crossing of threshold limit - Held that: - the Ld. Commissioner has dropped the demand on the ground of time bar by giving a very reasoned finding that all the records were being maintained by the respondents and the department was not prevented to verify such records from time to time, particularly when the respondent was claiming the exemption notification. Therefore, the dropping of demand on time bar also found to be correct and legal - the adjudicating authority has to requantify the correct duty amount considering the fact that there are some repetition of demand and also on cum duty value of the goods - matter on remand. Penalty u/r 26 - Held that: - both the persons being director of the appellant company, were very well aware of the goods being cleared without payment of duty. Therefore, they are liable for penalty - decided against appellant. Penalty on M/s. ACT Trading Co. - Held that: - M/s. ACT Trading Co. is manufacturing certain parts and clearing it to M/s. Agwan Coach Pvt. Ltd.. There is no demand on goods supplied by M/s. ACT Trading Co., therefore their goods which are not liable for confiscation - penalty not sustainable. Appeal allowed in part and part matter on remand.
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