2007 (5) TMI 413

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..... p;This is a Department's appeal against the order of Commissioner (Appeals) No. RS/68-72/SRT-II/2006 dated 15-2-06. 2. Heard the learned SDR for the appellant Department. None appeared for the respondent in spite of notice. 3. The relevant facts , in brief, are as follows : (a)     Respondent was found to have cleared texturised yarn weighing 2991.350 kgs. valued a .....

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..... f the Commissioner (Appeals). 4. I have carefully considered the submissions by the learned DR and also perused record. 5. The concessional rate of duty under Notification No. 3/2001-C.E. dated 1-3-2001 is dependent on use of duty paid yarn in the manufacture of texturised yarn. At the time of seizure, the officers have treated the texturised yarn as clandestine removal but proceeded o .....

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..... sonable and legally sustainable. The other submission relating to reduction in redemption fine and penalty are mainly dependent upon the extent of evasion which has been sustained. The Commissioner (Appeals) has held that duty evasion is only Rs. 8600.14. Therefore, the reduction in redemption fine from Rs. 68,801/- to Rs. 20,000/- and reduction of penalty from Rs. 25,000/- to Rs. 5,000/- imposed .....

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