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M/s Apex Tubes Pvt. Ltd. Versus CCE, Jaipur-I

2016 (8) TMI 879 - CESTAT NEW DELHI

Imposition of penalty - Rule 25 of the Central Excise Rules, 2002 - cleared SS Pipes and Tubes to other units without payment of duty against letter of invalidation of EPCG licence issued by DGFT - cleared finished goods to 100% EOUs also under CT-3 certificate - paid full duty liability alongwith interest much before issuance of SCN - Held that:- no malafide could be attributed in the present case against the appellant. They have intimated the non-duty paid clearances in all the three instances .....

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cise Appeal No. 228 of 2008 - Final Order No. 52015/2016 - Dated:- 2-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Ms. Neha Meena, Advocate - for the appellant. Ms. Neha Garg, Authorized Representative (DR) - for the Respondent. ORDER The appeal against order dated 14/12/2007 is only in respect of imposition of penalty of ₹ 10,00,000/- under Rule 21 of the Central Excise Rules, 2002. There is no dispute regarding duty liability or interest ther .....

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ion and, as such, proceedings were initiated against them for recovery of Central Excise duty of ₹ 56,80,268/- alongwith interest. On conclusion of adjudication, the Commissioner vide the impugned order confirmed the demand and interest and appropriated the amount already paid towards duty and interest by the appellant before the issue of show cause notice. He also imposed ₹ 10,00,000/- as penalty under Rule 25 of Central Excise Rules, 2002. The present appeal is only against the sai .....

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endent about these duty free clearances, specifically, each time. They had no intention to contravene any provision of law or intention to evade duty. The learned AR submitted that these clearances were shown under CT-3 category in their monthly returns. The appellants are not eligible for any duty free clearances for invalidated EPCG licence. But for the enquiry done by the Department the non-payment would have escaped adjudication. Accordingly, he reiterated that the penalty is rightly imposed .....

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