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2016 (2) TMI 251 - CESTAT MUMBAI

2016 (2) TMI 251 - CESTAT MUMBAI - TMI - Demand of duty on the goods clandestinely removed from the factory premises - Held that:- There is enough evidence to indicate that the goods were cleared clandestinely without payment of duty by appellant No.1 to various purchasers. On that account there is no case; imposition of penalty on Shri Champsi M. Shah, find that appellant has no case and it has to be held that the first appellate authority as well as the adjudicating authority are correct in co .....

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as cum-duty value. Respectfully following the same, the value indicated in the show-cause notice has to be considered as cum-duty and duty liability needs to be quantified working back on appellant No.1 accordingly. Appellant having discharged the entire duty liability and the interest thereof, considering the amount collected as cum-duty value is to be accepted. The penalty imposed under Section 11AC should be the equivalent amount of duty as re-quantified and to be discharged by appellant No. .....

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are directed against Order-in-Appeal No. RPS/220-221/NSK/2013 dated 17.07.2013. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the demand of duty on the goods clandestinely removed from the factory premises by Appellant No.1 i.e. MITC Rolling Mills Pvt. Ltd. during the period 10.08.2010 to 31.08.2010. 4. On investigation carried out by the Directorate General of Central Excise Intelligence (DGCEI) in the factory premises of the appellant, it was noti .....

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he submission of the Learned Counsel that considering the amount received as cum-duty price, the penalty be set aside as the duty liability and interest have been paid before the issuance of show-cause notice. As regards the personal penalty imposed on Shri Champsi M. Shah, he submits that being Director, there is no reason for imposing penalty on him. 6. Learned D.R. submits that the question of considering the value as cum-duty is not correct as the goods were clandestinely removed. It is his .....

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