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COMMISSIONER OF CENTRAL EXCISE, MEERUT Versus DEWAN RUBBER INDUSTRIES LTD.

2015 (8) TMI 289 - SUPREME COURT

Penalty for non-levy of duty Respondent had cleared goods taking benefit of Notification No. 13/81-Cus, without paying any duty and it was found that respondent had not adhered to conditions stipulated in aforesaid Notification, namely, system impo .....

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of imposition of penalty Having regard to valuation of conditions contained in Notification No. 13/81-Cus., reducing penalty but even less than 25%, in facts of these cases, was not warranted Therefore, penalty enhanced to 50% of duty Appeals p .....

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ramonium Prasad, Manav Vohra, Ms. Neha Aggarwal, Ms. Nisha Bagchi and Rajiv Dalal, Advocates, for the Respondent. ORDER In these appeals preferred by the Department the only issue pertains to penalty. The adjudicating authority had imposed the penalt .....

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ty by affirming the finding of the adjudicating authority holding that the system imported by the respondent was removed without permission from the Revenue and was being used in a premises other than 100% EOU, the condition subject to which the same .....

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t adhered to the conditions stipulated in the aforesaid Notification, namely, the system imported was to be used in the premises which is 100% EOU. For this reason confiscation order passed by the Customs Authorities and levy of duty which was payabl .....

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