TMI Blog2017 (9) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... o rebut this position, therefore the demand confirmed to the tune of ₹ 1,23,189/- is correct and legal - demand upheld. Penalty of ₹ 1,23,189/- to 25%, subject to the condition that the duty, interest and 25% penalty stands paid within one month from the date of the receipt of this order - appeal allowed - decided partly in favor of appellant. - E/89616/13 - A/89045/17/SMB - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in as much as the adjudicating authority dropped the demand of ₹ 1,23,189/- filed an appeal before the Commissioner (Appeals), who allowed the Revenues appeal therefore the appellant is before me. 2. Shri V.B. Gaikwad, Ld. Counsel appearing on behalf of the appellant submits that the demand of ₹ 1,23,189/- was dropped by the adjudicating authority on the ground that from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. 4. On careful consideration of the submissions made by both the sides. I find that though the description of the scrap and Chapter Heading was not appearing in the documents but it is not disputed that some scrap have been cleared by the appellant taking into consideration, the ratio of the overall scrap clearances it is clear that even though the description and chapter head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held by the Honble Supreme Court in the case of Commissioner of C.Ex., Customs Vs. R.A. Shaikh Paper Mills P. Ltd. 2016 (335) E.L.T. 203 (S.C.). I therefore following the ratio of the Hon ble Supreme Court judgment reduce the penalty of ₹ 1,23,189/- to 25%, subject to the condition that the duty, interest and 25% penalty stands paid within one month from the date of the receipt of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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