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TMI Blog2011 (4) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs cleared as such. 2. The show cause notice was issued to the appellant demanding the duty not paid proposing penalties and interest. The case was adjudicated and the original adjudicating authority confirmed the demands along with interest and imposed penalty on the assessee and imposed personal penalties also. On appeal the Commissioner (Appeals) modified the Order-in-Original to the extent of reducing the penalty to 25%. Against this order the assessee filed appeal before this Tribunal. 3. The main ground of appeal canvassed by the appellant was that when clearances were from one unit to other of the appellant itself, and when cenvat credit of duties paid at one unit was fully available at other unit, the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and transferred various raw materials, packing materials and manufactured products to unit-I under challans without payment of duty. During the process of manufacture of EPL substance, a product namely soya fatty acid emerged and cleared by the assessee without cover of valid central excise invoice and without payment of duty, as is clear from the facts. 6. It is an admitted fact that they have not issued any valid central excise invoice for removal of various goods which have been cleared under the cover of delivery challans and also in as much as they failed to pay the central excise duty at the time of the removal of the goods. I find that since they have not issued the central excise invoices, they would not be in a position to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng materials, bulk drugs from Unit-II to their Unit-I for further process and to the open market without following the correct procedure as laid down under the provisions of Central Excise Rules and Cenvat Credit Rules. The fact of such clearances was unearthed by the department only during the course of preventive check and if it was not done so, the assessee might have enjoyed the duty free clearances for a long period. Since the assessee is a well established central excise licensee and clearing their finished goods in the open market on payment of duty and under cover of central excise invoices, it cannot be said that they were unaware of the procedure of clearance of dutiable goods. Since they have preferred to clear the goods under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uticals Ltd. [2005 (179) ELT 276 (S.C.)] 2. CCE Pune Vs. Coca-Cola India Pvt. Ltd. [2007 (213) ELT 490 (SC)] 3. SRF Ltd. [2007 (81) RLT 479] 4. PTC Industries Ltd. [2003 (159) ELT 1046] The stand taken by the appellants being an after though, these judgments/orders will not be applicable in the instant case. The facts are not identical also. On the other points of contention discussed at paras 33, 34 & 35 by the original adjudicating authority, I do not find any infirmity and agree with his findings. 10. With regard to the penalty Commissioner (Appeals) in his order reduced the penalty to 25% of the total duty confirmed. He has considered the payment of duty prior to issue of show cause notice. I agre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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