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2017 (12) TMI 702 - AT - Central ExcisePenalty - capital goods and inputs sent to sister unit for job-work without proper invoices - Held that: - Admittedly, without following any procedure by way of issue challans, the appellant has cleared these capital goods and inputs to their sister unit and never intimated to the department of such removal. If the investigation would not have been conducted at the appellant's factory, the clearances of these capital goods and inputs would not have come into light. Therefore, it is a clear case of suppression of facts by the appellants, therefore, the authorities below has rightly imposed 25% duty as penalty on the appellant company. Penalty on director u/r 26 of CER - Held that: - The Director of the appellant was knowing that the capital goods and inputs which have been cleared to their sister unit without intimating to the department are liable for confiscation, the penalty on Shri Jayeshkumar D Mistry is rightly imposed - however, the quantum is reduced. Appeal allowed in part.
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