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TMI Blog2016 (3) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst Order-in-Appeal dated 28.07.2010 which upheld the Order-in-Original dated 19.09.2009, in terms of which demand of central excise duty amounting to Rs. 16,49,109/- was confirmed along with interest and equal mandatory penalty. 2. The facts of the case are as under:- The appellant was engaged in manufacture of electrical fittings under the brand names "Aristo" and "Dulux". Based on the infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t payment of duty under various Katcha parches recovered during search of the factory and residences. The worksheets prepared in the form of Annexures A and B on the basis of the evidence found regarding such clandestine clearances without proper invoice were also shown to Mr. Rakesh Luthra who voluntarily accepted them as having been correctly prepared. Mr. Rajan Luthra also accepted the details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of CCE, Delhi Vs. Maruti Udyog Ltd [2002 (141) ELT 3 (SC)]. It also stated that it was also trading some goods and duty has been confirmed even on those. 4. Ld. Departmental Representative stated that the partners of the appellant firm categorically admitted the evasion of duty and their statements have been supported even by the statements of suppliers of raw material and purchase of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis for conviction". Needless to say that the vigour of evidence required in quasi-judicial proceedings is lower than the rigour required for conviction. As regards the contention that the amount should be treated as come duty price on the basis of the judgement of Supreme Court in the case of CCE, Delhi Vs.Maruti Udyog Ltd (supra), I find that in that case the goods had been cleared against pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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