TMI Blog2005 (7) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority imposed a penalty of Rs. 19,321/- on M/s. Priyadarshini Fabs Ltd. (appellants in appeal No. E/1047/04) under Section 11AC of the Central Excise Act and a further penalty of Rs. 10,000/- on them under Rule 25 of the Central Excise Rules, 2002. It also imposed a penalty of Rs. 10,000/- on Shri Murali Raja, Managing Director of the above Company (appellant in appeal No. E/1048/04) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on cones and that the department s allegation to the contra is baseless. What actually happened was that the Proprietor of M/s. A.P.S. Cottons forcibly removed the goods from the appellants premises for securing repayment of certain amount which was due to M/s. A.P.S. Cottons from the appellants. In the circumstances, according to ld. Counsel, no penalty is liable to be imposed on the appellant-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , forcible removal of cotton yarn by M/s. A.P.S. Cottons from the premises of the appellants is a fact already found in the above Final Order. If that be so, it cannot be held that the appellants wilfully removed the cotton yarn from their factory with intent to evade payment of duty and therefore it must be held that neither Section 11AC of the Central Excise Act nor Rule 25 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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