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CCE, Delhi-I Versus M/s Gene Pharma

2016 (9) TMI 531 - CESTAT NEW DELHI

Imposition of penalty - Rule 173Q and Section 11AC of the Act - clandestine removal of excisable goods - short payment of duty in respect of goods cleared from the factory without payment of duty with intent to evade payment of duty - Held that:- Par .....

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s so then we find no reason to interfere with the impugned order passed by the Commissioner specially in view of Rule 173Q and 209A, where no further penalty is desirable. - Decided against the Revenue - Excise Appeal No. 797 of 2007 - Final Order No .....

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er of the Commissioner of Central Excise, Delhi vide order-in-original No. 7/2006 dated 21.04.2006. The same order had also been challenged by the assessee as well as partners vide Ex. Appeal Nos. 3216, 2675-2677 and 2708 of 2006. While considering t .....

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see failed to deposit the same. At the time of compliance thereof, the Tribunal, vide its final order dated 28.01.2009, dismissed all the appeals filed by the assessees, for non-compliance of the stay order under Section 35F of the Central Excise Act .....

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mposed penalty on the assessee under Rule 173Q and Section 11AC of the Act for short payment of duty in respect of goods cleared from the factory without payment of duty with intent to evade payment of duty. 3. The brief facts of the case are that as .....

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ation that the assessee was evading Central Excise duty by removing the goods clandestinely without payment of duty. Searches were conducted at various premises of the party and other connected persons, relevant documents for the enquiry were seized .....

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the charges of clandestine removal of excisable goods and demanded Central excise duty on goods to the extent of ₹ 2,21,71,986/-. He further imposed penalties to the extent of ₹ 1,10,85,993/- each under Section 11AC read with Rule 173Q o .....

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