2013 (6) TMI 391

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..... dhwa: Both the appeals are being disposed of by a common order as the same arise out of same order of Commissioner vide which he confirmed the Central Excise duty of Rs.29,25,212/- against M/s. Capston Rubber (India) along with imposition of penalty of identical amount. In addition, penalty of Rs.One lakh stands imposed on Shri Aman Kumar Gupta, partner of manufacturing unit under Rule 26 of Cent .....

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..... financial years declaring the total value of clearance of dutiable goods as also exempted final product. We find that in the declaration filed for the year 2003-2004 on 14.4.2004, the appellants have declared the value of all clearance of PVC and TPR soles is about Rs.93 lakhs and of commissioned rubber sheets is also Rs.3.9 crores. A reading of said declaration makes it very clear that appellants .....

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