TMI Blog2016 (11) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... s admissible to appellant? - Held that: - he final products should be stripes and like of synthetic textile material falling under CETH 5406.90. But the goods manufactured by the appellant was falling CETH 3920.32 relying on the decision of the Madhya Pradesh High Court as stated above. In para-15 of the order, the authority has recorded that the said notification relates to captive consumption fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able goods unaccounted. Therefore, imposition of penalties on both the persons who were instrumental to the clandestine removal is confirmed. In so far as penalty of ₹ 10,000/- each on the four partners are concerned, it appears that the firm having suffered penalty as above under Rule 173Q, there shall be no penalty on these partners - appeals allowed. Appeals disposed off. - Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the classification. 2. Revenue has also brought out that there was a clandestine removal of the above goods without payment of duty. Since the observation of the authority brings out clearly that aspect, that is to be held in favour of Revenue being well backed by evidence in absence of any contrary evidence led by appellant. 3. Further issue before the authority was benefit of notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lafide intention of appellant. Therefore, there should not be levy of penalty. 5. When the gravity of the matter is looked into, there shall be penalty under Rule 173Q of Central Excise Rules, 1944 since clandestine removal was established. Further, the quantum of penalty imposed appears to be on a higher side in absence of mens rea being brought on record. Therefore, the penalty of ₹ 2 l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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