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2016 (7) TMI 722

Levy of penalty upon the appellant under Rule 173Q of the Central Excise Rules, 1944 for clandestine removal of the goods - Held that:- The removal of excisable goods were substantial looking to the further annexures annexed with the show cause notice issued by the respondent-Department and also looking to the Order-in-Original passed by the Commissioner of Central Excise in his order dated 17th October, 2005. Sizable amount of central excise duty was evaded and, hence, no error has been committ .....

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. 1 of 2008 1.This Tax Appeal has been preferred against the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal (for the sake of brevity hereinafter to be referred to as CESTAT ), Eastern Zonal Bench, Kolkata in Excise Appeal Nos. EDM36-40 of 2006, whereby, CESTAT, Kolkata has partly allowed the appeal preferred by the appellant and for imposition of penalty of ₹ 35 Lakhs upon the appellant under Rule 173Q of the Central Excise Rules, 1944 for clandestine r .....

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ESTAT, Kolkata in Excise Appeal Nos. EDM3640 of 2006 dated 30thth May, 2007 read as under: 10.5. Removal of goods through 7 (seven) gate passes under Annexure-B to SCN for delivery to M/s. Manipur Conductors, Imphal was not proved to be removal of goods on payment of duty on the date of removal, leading any evidence even before this forum and such removal having been found without payment of duty are held to suffer duty liability as well as penalty. 10.6. Allegation against 15 (fifteen) duplicat .....

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lants in Excise Appeal Nos. EDM3740 of 2006 before the CESTAT, Kolkata. The appeals preferred by the directors were rejected by the CESTAT, Kolkata and, hence, they have also preferred Tax Appeal Nos. 2 of 2008, 3 of 2008 and 4 of 2008. So far as Mr. Kali Kant Jha is concerned, he has expired and, therefore, he has not preferred any Tax Appeal in this Court against the order of CESTAT, Kolkata. The aforesaid all four persons are proprietors and Mr. Kali Kant Jha was a manager. 3.Having heard lea .....

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lant that out of the solid aluminium, wires are being drawn by the appellant and it is semi-finished product and for further finishing, it was sent to M/s Manipur Conductors, Imphal which is a sister concern of the appellant and, hence, it is not excisable. This contention is also not accepted by this Court mainly for the reason that drawing of wires out of solid aluminium also tantamounts to manufacturing. Upon the naked aluminium wire even if certain processes are to be done for the end use of .....

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s been placed on record by the appellant to get the benefit of Rule 56-B. Never such application is preferred by the appellant for getting exemption from imposition of the excise duty. Rule 56-B has been enacted for altogether different purposes as looking to the facts of the present case, the goods have moved from the place of Deoghar to the place of Imphal. We are not discussing the purpose of enactment of Rule 56-B, otherwise, mainly it is for consumption type of manufacturing. Suffice it to .....

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preventive measure to deter recurrence is rational. We order accordingly." In view of the aforesaid order passed by the CESTAT, Kolkata for clandestine removal of the goods without payment of the duty, as per paragraph nos. 10.5 and 10.6 of the order passed by the CESTAT, Kolkata penalty has been imposed upon all the aforesaid three appellants i.e. ₹ 2 Lakh per appellant. Being aggrieved by the order of penalty passed by the Commissioner of Central Excise, Ranchi in his Order-in-Orig .....

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p are also liable to make the payment of penalty. The removal of excisable goods were substantial looking to the further annexures annexed with the show cause notice issued by the respondent-Department and also looking to the Order-in-Original passed by the Commissioner of Central Excise in his order dated 17th October, 2005. Sizable amount of central excise duty was evaded and, hence, no error has been committed while passing the Order-in-Original by the Commissioner of Central Excise, Ranchi a .....

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