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2015 (12) TMI 1355 - CESTAT CHENNAI

2015 (12) TMI 1355 - CESTAT CHENNAI - TMI - Duty demand - Clandestine removal of goods - Imposition of penalty - Held that:- The evidence that was furnished by appellant from the scrap dealers was not found to be reliable. Preponderance of probability went in favour of Revenue. There was also no permission granted to appellant to make weighment of the scrap outside. Various oral evidences gathered went against the assessee and that remained unrebutted. There was very precise case of Revenue that .....

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efore the Tribunal to defend. The daily register reveals the respective entries of the scrap clearance while the questionable Modus operandi of the appellant proved clearances of higher quantity of the scrap to the dealers. - Demand of duty confirmed, however penalty is reduced - Decided partly in favour of assessee. - Appeal No. E/41690/2013 - Final Order No. 41513 / 2015 - Dated:- 5-11-2015 - Shri D.N. Panda, Judicial Member For the Petitioner : Shri S. Venkatachalam, Advocate For the Responde .....

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ee has preferred to deposit the duty as well as the interest. There is no case for levy of penalty under section 11AC of Central Excise Act, 1944 as well as Rule 25 of the Central Excise Rules, 2002. 2. Revenue on the other hand says that the assessee had not at all accounted the excess scrap cleared without paying duty thereon for which there is appropriate levy of the duty, interest and penalty. 3. Heard both sides and perused the records. 4. Para 15 of the adjudication order read with para 27 .....

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