TMI Blog2018 (2) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... .2009, 19.2.2009 and 26.2.2009. Based on the analysis of same, detailed findings have been arrived in paras 55-67 of the impugned order. Only based on these findings, has the adjudicating authority justified the reduced demand of duty of ₹ 32,17,912/- and imposed penalty of ₹ 32,82,270/- under Section 11AC of the Central Excise Act on the assessee. The penalty of ₹ 1 lakh imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed notice both the appellant-assessee as well as the counsel. Since there is no appearance, the appeal Nos.E/479-480/2009 filed by assessees are dismissed for non-prosecution. 2. Appeal Nos.E/528, 529/2009 have been filed by department against M/s. D.S. Metals Pvt. Ltd. and Shri D. Suresh Kumar Agarwal, Managing Director. Department in the grounds of appeals have contended that none of the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have gone through the facts and records of the case. Notwithstanding the protestations of the department, we find that the adjudicating authority has analyzed the entire allegations made in the SCN in considerable detail. He has taken note of the findings of the results of the cross examination held on 4.2.2009, 19.2.2009 and 26.2.2009. These can be observed from paras 34 to 38 of the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
