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Commissioner of Central Excise, Trichy and others Versus M/s. A.P. Steels and others

2015 (10) TMI 1227 - CESTAT CHENNAI

Duty evasion - Clandestine removal of goods - Concession of penalty - Held that:- appellate authority both in respect of shortage of goods and removals made as exhibited by chits discovered and entries found in the note books demonstrated unaccounted .....

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h Court of Bombay in the case of Commissioner of Central Excise & Customs, Aurangabad Vs Padmashri V.V. Patil S.S.K. Ltd., reported in [2007 (7) TMI 6 - HIGH COURT, BOMBAY]. Therefore, adjudication order is restored dismissing appeal of M/s. A.P. Ste .....

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Judicial Member, J. For the Petitioner : Shri M. Kannan, Adv. For the Respondent : Shri M. Rammohan Rao, DC (AR) ORDER The only contention of the Respondent M/s. A.P. Steels in appeal No. E/00626/2010 is that when duty was not payable, that was arbit .....

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estine removal shall be bonus to evasion encouraging the same to perpetuate. Therefore, the concession in penalty given by Commissioner (Appeals) should be reverted and adjudication order should be restored. 3. Heard both sides and perused the record .....

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demand of duty was confirmed. In such circumstances, no question of concession in penalty arises since that would encourage evasion. This can be said following the decision of the Hon ble High Court of Bombay in the case of Commissioner of Central E .....

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