TMI Blog2016 (9) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- it is found that immediately on detection of mistake by the Central Excise Department regarding alleged removal of goods, the appellant had voluntarily deposited the duty. It is also found that though the appellant had not contested the duty demand but the same cannot be accepted as the duty paid towards clandestine removal of the goods. Thus, in the interest of justice, the quantum o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isited the factory of the appellant on 05.04.2004. During the course of verification of the records, the Department found out that goods cleared during February and March 2004 have not been accounted for in the books of accounts and no Central Excise duty have been paid on removal of those goods from the factory. Thus, the department concluded that the SSI exemption claimed by the appellant is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission that to avoid any prosecution, the appellant has voluntarily paid the duty to buy the peace of mind. He prays for the waiver of the penalty imposed under Rule 25 of the Central Excise Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 3. On the other hand, the Ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and further submits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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