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M/s. Products & Ideas Versus C.C.E. New Delhi

2016 (9) TMI 629 - CESTAT NEW DELHI

SSI Exemption - Imposition of penalty - clandestine removal of goods - 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 fact .....

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so 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 of penalty imposed in the adjudication order .....

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der No.53252-53253/2016 - Dated:- 12-8-2016 - Mr. S.K. Mohanty, Member (Judicial) Mr. Jeevesh Mehta (Advocate) for the Appellant Mr. M.R. Sharma (DR) for the Respondent ORDER Imposition of penalty against the appellants is the subject matter of prese .....

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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 pai .....

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the department accordingly. However, the department issued the SCN in the month of September 2004 in confirming the duty demand on the goods removed during February and March 2004 and also imposed equal amount of penalty on the appellants company. Be .....

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moved from the factory. He submits that excepting the notepad no other evidence was brought on record to prove that the goods have been clandestinely removed. It is his submission that to avoid any prosecution, the appellant has voluntarily paid the .....

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s the findings recorded in the impugned order and further submits that since Section 11AC has been invoked, there is no question of reduction of penalty and the penalty confirmed in the adjudication order and upheld in the impugned order should be pa .....

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