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CE Kim, M/s Kocon India Pvt Ltd Versus Commissioner of Central Excise, Chennai-IV

2015 (10) TMI 1327 - CESTAT CHENNAI

Penalty u/s 11AC - Evasion of duty - Held that:- Persons that does not show the reason why the department failed to ask question to know the reason why the duty collected was not deposited. Department has not come out with clear evidence to show mala .....

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f the records, that nowhere exhibits the intention of the appellants to defraud Revenue with a view to cause evasion or deliberately suppressed facts. No doubt, awaiting registration, appellant made first clearance but realized duty. There is nothing .....

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acts and circumstances of the case. Therefore, there shall not be penalty on both the appellants. - Decided in favour of assessee. - E/604 & 605/2009 - Dated:- 5-3-2015 - D N Panda, Member (J),J. For the Appellant : Mr C Manickam, Adv. For the Respon .....

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the Excise Department for grant of registration under the Central Excise Law. Such registration was granted w.e.f. 22.09.2006. It made first clearance of the goods manufactured to Hyundai Motors on 07.09.2006 issuing excise invoice awaiting registra .....

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out knowing the time for deposit. There was no reason to cause evasion. Appellant's conduct was not at all malafide nor its intention is bad. None of the statement recorded from the Accountant in charge as well as authorized representative demons .....

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apply automatically against the appellant to impose huge penalty of ₹ 42,13,660/-. Even the director who was innocent should not face penalty. 2. According to appellant, ld. Commissioner (Appeals) granted partial relief of penalty to Shri. C.E. .....

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ellant, even today does not dispute duty liability. Appellants therefore prayed that penalty imposed on both of them may be waived considering the facts and circumstances of the case. 3. On the other hand, Revenue submits that the appellant did not d .....

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t does not exonerate the appellant from penalty. 4. Heard both sides and perused the record. 5. On perusal of the statement recorded from the aforesaid two persons that does not show the reason why the department failed to ask question to know the re .....

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