TMI Blog2007 (5) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... /2005 - Final Order No. 584/2007 - Dated:- 8-5-2007 - [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 239/04-C.E., dated 31-12-2004 passed by the Commissioner of Central Excise-II Hyderabad. 2. The appellants have two units which are close by. One unit manufactures ingots (furnace division) and sends them to re-rolling division for further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) modified the order of the Original Authority by reducing the penalty to Rs. 50,000/-. Otherwise he upheld the Original Order. The appellants are highly aggrieved over the impugned order of the Commissioner. 3. Shri Kamala Vishnu learned Advocate appeared for the appellants and Shri K. Sambi Reddy learned JDR for the revenue. 4. Heard both sides. We find that when the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of duty becomes recoverable from one unit on account of fraud, suppression of fact etc. It should also be appreciated that the entire exercise is revenue neutral and there is no substance in the allegation of intention to evade Central Excise duty. In these circumstances the penalty imposed is not justified. Hence, we allow the appeal, by following the ratio of the above decision, with conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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