TMI Blog2007 (8) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... Department. [Order]. This order admits and disposes the application filed under Section 32 E (1) of Central Excise Act, 1944 (hereinafter referred to as the Act) on 6-2007 by M/s. K. Rathod Company (hereinafter referred to as the applicant) and Shri Suresh M. Rathod (hereinafter referred to as the co-applicant), to settle the case arising out of SCN F.No. IV/72-1/P1/Offence/06-07, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise sales invoices were issued for the excisable goods mentioned in the said yellow pads. It came to be revealed that during the period 6-1-2006 to 23-1-2006, the applicant had illicitly removed M.S. Round Bars weighing 106.225 M.T. valued at Rs. 20,49,856/- involving central excise duty of Rs. 3,27,977/- and Rs. 6,560/- Education Cess without accounting for in their statutory records and withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resented by Shri A.D. Maru, Advocate. The ld.Advocate submitted that the applicant admits to the clandestine removal of goods without payment of duty. As the applicant was a small unit and looking after the day to day business by themselves the default occurred because of oversight and inattentiveness. There was no malafide intention on their part to evade duty. The applicant has extended full co- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se but objected to grant of immunities from interest, fine, penalty and prosecution as the applicant had indulged in deliberate evasion of central excise duty by way of suppression of facts. 6. The Bench has gone through the submissions made by the applicant and the Revenue. The Bench observes that the applicant fulfils all the conditions laid down under Section 32 E of the Act. The Bench theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up the duty involved and the cooperation extended during the proceedings, the Bench grants full immunity to the applicant from penalty. The applicants are also granted immunity from Prosecution under the Central Excise Act, 1944. 7. The above immunities are granted under Section 32K(1) of the Act. Attention of the applicant is also drawn to the provisions of sub-section (2) and (3) ibid. 8. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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