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2015 (5) TMI 167 - CESTAT MUMBAI

2015 (5) TMI 167 - CESTAT MUMBAI - 2015 (329) E.L.T. 522 (Tri. - 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 the appellant or to the imposition of penalty of equivalent amount on the appellant. The said demand has been confirmed under the first proviso to Section 11A (1) of the Central .....

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udicial), it cannot be said that he has waived the penalty of equivalent amount 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, Member (J),JJ. For the Appellant : Mr Prakash Shah, Adv. with Shri P Paranjape, Adv. For the Respondent : Mr K M Mondal, Consultant ORDER Per: P R Chandrasekharan: 1. The applicati .....

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ial) has disagreed with Hon'ble Member (Technical) and has held that no 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 without payment of duty. 2. We have perused the records. 3. As regards the contention that the adjudicating authority did not impose any penalty of ₹ 1,55,105/- in respec .....

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duty under the first proviso to Section 11A of the said Central Excise Act. 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 confirming the penalty, the adjudicating authority has taken into accounts the sum of ₹ 1,55,105/- in respect of Terpene cleared clandestinely. Therefore, the contention o .....

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