9911796707
TMI Blog2024 (1) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... 88845 of 2013 - FINAL ORDER NO. 85010-85013/2024 X X X X Extracts X X X X X X X X Extracts X X X X ..... Wuerth India Pvt. Ltd., Wuerth India Pvt. Ltd., and Marion Wuerth India Pvt. Ltd as deemed withdrawn under Section 127(6) of the amended Finance Act, 1994. 4. In respect of the other Appellant Protochem Industries Pvt. Ltd., Shri R. M. Patkar, Consultant appeared and argued Shri Vinod S. Chettiparambil, AR argued in support of the Department. We have also perused the appeal case record and relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alternative argument led by him is on the issue of legality of penalty conformed against the present Appellant without proper establishment of his conscious knowledge about the clearance of goods without payment of duty that rendered it liable for confiscation upon erroneous availment of provision of SSI exemption Notification No. 8/2003-CE dated 01.03.2003. 5. In respect of this appeal under co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation under the scheme and availed of its opportunity. In respect of the merit of the appeal also we have perused the order passed by the Commissioner (Appeals) and noticed that allegation of violation of provisions of Central Excise Act is made in general without specific reference to the actual conscious knowledge of the Appellant that the goods so purchased by them were liable for confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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