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Mahavir Expochem Ltd, Chandrakant L Shah Versus C.C.E. -Ahmedabad

2016 (9) TMI 1013 - CESTAT AHMEDABAD

Imposition of penalty - Section 11AC of Central Excise Act, 1944 - manufacture and clearance of Electroplating Chemicals like Gold Potassium Cynide (GPC) without payment of duty - Commissioner (Appeals), has not extended an option to pay 25% of the penalty as prescribed under Section 11AC of Central Excise Act, 1944 - Held that:- it is found that the learned Commissioner (Appeals) has analyzed the evidences and arrived at the conclusion that the Appellant has indulged in clandestine manufacture .....

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ction 11AC of Central Excise Act, 1944 from ₹ 2,29,360/- to ₹ 1.00 lakhs. The Hon'ble Supreme Court in the case of Union of India Vs Dharmendra Textile Processors [2008 (9) TMI 52 - SUPREME COURT] has held that the mandatory penalty imposed under Section 11AC of Central Excise Act, 1944 cannot be reduced. Also, I do not find any reason to interfere with the penalty imposed on the Director as held in the impugned order of the learned Commissioner (Appeals). Therefore, the mandatory pe .....

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llant - E/811/2007-SMC, E/812/2007-SMC, E/964/2007-SMC - Order No. A/10883-10885/2016 - Dated:- 23-8-2016 - Hon ble Dr. D.M. Misra, Member (Judicial) For Assessee: Shri R.K. Jain, Advocate For Revenue: Shri Alok Srivastava, A.R. ORDER Per Dr. D.M. Misra Heard both sides and perused the records. 2. Out of these three appeals, two appeals viz.E/811, 812/2007 are filed by the assesse-Appellant and the appeal No.E/964/2007 is filed by the Revenue, challenging the same OIA No. OIA-218-219-2007-AHD-I, .....

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of duty of ₹ 2,29,360/- and proposal for imposition of penalty. On adjudication, the demand was confirmed and penalty of equal amount was imposed under Section 11AC of Central Excise Act, 1944. Besides, personal penalty of ₹ 2.00 lakhs under Rule 209A of Central Excise Rules 2002 was imposed on the Director of the Appellant. Aggrieved by the said order, the Appellant preferred an appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals), after considering .....

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01.3.2001 and determination of value applying the principle of cum-duty price, but choose not to press the said grounds but argued their Appeals on the quantum of penalty imposed on the Appellant and personal penalty on the Director. The learned Advocate submitted that though the penalty had been imposed on the Appellant under Section 11AC of Central Excise Act, 1944, the learned Commissioner (Appeals), while confirming the demand and reducing the penalty has however not extended an option to pa .....

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ng contrary to the ratio laid down by Hon'ble Supreme Court in the case of Union of India Vs Dharmendra Textile Processors 2008 (231) ELT 3 (SC). He has further submitted that the admission of the Director in his statement was corroborated by the Panchnama drawn in their factory premises that they had received the gold 2491.14 gms and produced GPC 3534.91 gms during the period from 04.3.2001 to 02.7.2001 and the manufactured goods were cleared clandestinely without payment of duty as they co .....

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