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2019 (8) TMI 1102 - AT - Central ExciseImposition of penalty - Clandestine removal - N/N. 8/2003-CE dated 1st March 2003 - compounded levy scheme - Extended period of limitation - HELD THAT:- The inclusion of the value of ‘aluminium circles’ for the purpose of determining the ceiling for exemption value under notification no. 8/2003-CE dated 1st March 2003 is only a question of fact. It has been established that the value of all the clearances would exceed the threshold prescribed for discharge of duty liability on the two dutiable products - there is no reason to discard the finding of the lower authority on the liability to pay duty on the clearance of ‘aluminium sheets’ and ‘aluminium fixtures’ during 2009-10 and ₹ 6,48,792/- on the goods clandestinely removed either without invoices or by misdescription in the invoices as ‘aluminium circles’ for the year 2008-09 and 2009-10. The claim of Shri Bhadresh Sheventilal Shah of being innocent of the involvement in the mis-declaration to be acceptable. As purchaser of ‘aluminium sheets’, it would hardly be his place to verify the documents. He was not required to be compliant with central excise procedures, either as a manufacturer or as a registered dealer, and cannot be expected to have any interest other than satisfaction that goods that were supplied as per orders issued by him. In these circumstances, the fastening of a penalty on an uninvolved dealer does not appear to be proper. Appeal dismissed - decided against Revenue.
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