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Tien Yuan India Pvt Ltd Versus Commissioner of Central Excise, Mumbai

2015 (5) TMI 167 - CESTAT MUMBAI

Rectification of mistake - Penalty u/s 11AC - Clandestine removal of goods - Held that:- Member (Judicial) has not given any contrary findings as to the confirmation of demand of ₹ 1,55,105/- in respect of clandestine clearance of Terpene by th .....

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acts, etc. with an intent to evade duty. Once the demand is confirmed invoking the said proviso, imposition of penalty under Section 11AC is mandatory and automatic. Further in the summing up portion, the learned Member (Judicial) has clearly agreed .....

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ount on the appellant, which is a mandatory provision. - Rectification denied. - Application No. E/ROM/92409/15, Appeal No. E/667/09 - Misc. Order No. M/1309/2015/EB - Dated:- 13-3-2015 - P. R. Chandrasekharan, Member (T) And Mr Anil Choudhary, Membe .....

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-778/14/EB/C-II dated 05/11/2014 passed by this Tribunal. It is contended by the appellant that upholding of penalty of ₹ 1,55,105/- on the appellant under/Section 11AC of the Central Excise Act, 1944 is an error apparent on the face of the rec .....

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penalty under Section 11AC is imposable on the applicants and its directors and the 3 rd Member, Hon'ble Member (Technical) who heard the difference of opinion has also not imposed any penalty on the appellant on the alleged removal of Terpene w .....

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ong. In the order appealed against, the adjudicating authority, in par 194, in clause (v) thereof has confirmed recovery of Cenvat credit of ₹ 22,13,22,732/- under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A(1) of the Central .....

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In clause (viii) he has confirmed a penalty of ₹ 22,14,77,837/- under Rule 15 (2) read with Section 11AC which is the sum total of the demands confirmed of (Rs.22,13,22,732/- + ₹ 1,55,105/-) ₹ 22,14,77,837. In other words, while co .....

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ion that the Hon'ble Member (Judicial) has held that no penalty is imposable on the company as well as the directors under Section 11AC, this observation pertains to his findings that Cenvat credit of ₹ 3,93,78,240/- is available to the app .....

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