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M/s Kansal Texo Tube Pvt Ltd and Shri Gajanand Surajbhan Agarwal Versus Commissioner of Central Excise, Customs

2015 (4) TMI 1015 - CESTAT AHMEDABAD

Duty demand - DTA Clearances - Shortage of goods - Confiscation - Imposition of redemption fine and penalty - Held that:- Adjudicating Authority has not given option for payment of the penalty of 25% of the duty along with entire duty and interest within 30 days from the date of receipt of Adjudication order as per Section 11AC of Central Excise Act, 1944. The High Court of Gujarat in the case of CCE, Surat Vs Rajshree Mill Pvt Ltd - [2014 (9) TMI 291 - GUJARAT HIGH COURT]. held that the assesse .....

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f final products, we find that the Adjudicating Authority had also confirmed demand of Central Excise duty on the finished product, which has been paid by the appellant. The Tribunal in the case of Sanjay Twisters (2007 (9) TMI 369 - CESTAT, AHMEDABAD) rejected the appeal of the Revenue on the identical issue and held that duty demanded on duty free imported raw material by availing the exemption notification used in final product, cleared in DTA and demand of Central Excise duty was raised, Cus .....

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7 - ORDER No. A/10664-10667/2015 - Dated:- 9-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Assessee : Shri W Christian, Advocate For The Revenue : Shri G P Thomas, Authorised Representative Per : Mr.P.K. Das, These appeals are arising out of a common order and therefore all are taken up together for disposal. 2. The appellants a 100% EOU engaged in the manufacture of Twisted Yarn. On 4.5.1999, the Preventive Officers of Headquarter during the verification of stock found shortage of duty .....

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ods, which are not available for seizure and imposed redemption fine of ₹ 1,00,000/-. Penalty of ₹ 60,000/- and ₹ 26,000/- was imposed on Shri Gajanad S Agarwal, Director of the Company under Central Excise Act and customs Act respectively. The Commissioner (Appeals) modified the adjudication order to the extent redemption fine was reduced to ₹ 50,000/-. 3. The Learned Advocate fairly submits that they are not disputing the demand of Central Excise duty alongwith interest .....

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35.ELT.623 (Tri. LB). It is submitted that the demand of customs duty on the raw material used in the manufacture of final product, can not be sustained as the Central Excise duty on finished goods has already been confirmed. He relied upon the decision of the Tribunal in the case of CCE, Surat Vs. Sanjari Twisters - 2009.235.ELT.116 (Tri. Ahmd) which was upheld by the Supreme Court. On the other hand the Learned Authorised Representative for the Revenue reiterate the findings of the Commissione .....

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