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M/s Aaditiya Aswin Paper Mills Pvt Ltd Versus CCE & ST, Salem

2015 (11) TMI 1555 - CESTAT CHENNAI

Demand - duty alongwith interest redemption fine and equal penalty - unaccounted stock of impugned goods found, which was not accounted in the RG1 Register - appellant assessee is regularly paying excise duty on goods cleared - Held that:- the appellant assessee is regularly paying the excise duty on the goods cleared by them. In the present case, the paper was in reel form and were waiting for order confirmation from the customers for cross cutting into printing and writing papers of required s .....

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/s. Aaditiya Aswin Paper Mills Pvt. Ltd. to ₹ 2,500/- and the redemption fine is waived. - Decided partly in favour of assessee - Appeal No. E/42369/2014 - Final Order No. 41768/2015 - Dated:- 19-11-2015 - P. K. Choudhary, Member (J) For the Appellant : Mr. J. Shankararaman, Adv For the Respondent : Mr. R. Subramaniyan, AC (AR) ORDER This is an appeal filed by the appellant company against the order of the Commissioner (Appeals) dated 14.08.2014. 2. The brief facts of the case are that the .....

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ption fine and equal penalty were imposed and also imposed equal penalty on Shri M. Balasubramanian, Managing Direcoter of the appellant company, which was subsequently waived by the Commissioner (Appeals). Apart from this, three issues were upheld by the Commissioner (Appeals). Hence, the present appeal. 3. The Ld. Counsel Shri J. Shankararaman, Advocate, appearing on behalf of the appellant company submits that the goods which were found to have been unaccounted were in the semi finished stage .....

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f duty by any means. He also drew my attention to the statement of Shri P. Devraj, Dy. G.M., of the appellant factory, wherein he has submitted that the stock is well accounted for in the computer system maintained in the factory and covers the quantity of 22.815 MTs. This would also be properly accounted in the RG1 register and would be cleared under proper invoices. He further submits that the penalty imposed is quite harsh and the same should be completely waived or a token penalty may be imp .....

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ually paid etc. Hence, failure to maintain RG1 register (daily stock account) is itself in contravention of Rule 10(1), apart from having excess physical stock over and above the RG1 register. He further submitted that in view of the above, it is evident that the appellant had deliberate intention to clear the unaccounted goods without payment of duty. He further submitted that penalty was rightly imposed under Rule 25 (1) (b) and redemption fine was also rightly imposed and pleaded to uphold th .....

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ar any goods without payment of duty. On going through the decision of the Hon'ble Tribunal in the case of Camex Intermediates Ltd. (supra), wherein the Tribunal held as under:- "5. Apart from the above, I find that the authorities below have also confiscated the excess found raw materials along with confirmation of demand of duty of excise in respect of the same under the provision of Section 11A of the Central Excise Act, 1944. These raw materials are not manufactured by the appellant .....

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