TMI Blog2003 (12) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants in Appeal No. E/2548 are assessees under the Central Excise Act, 1944, while in Appeal No. E/2549 and E/2550/2003 are the Clerk and the Manager of the assessee. 3. After hearing both sides and considering the material, it is found - (a) A truck was intercepted on 31-8-2001 carrying exigible copper scrap at about 19.30 hours. The weighment slip produced/showed the net weight to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n excess of the determined amount, and both sides agree that SCN issued on a plain reading, does not invoke a clear cut recital or otherwise invoking Section 11A(1) proviso, this duty demand on 19-4-2003 therefore was not required to be made due to the insertion of sub-section (2B) to Section 11A on 11-5-2001. The notice should have restricted itself to proposals of confiscation and penalties sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asance they have rendered themselves liable for a penalty under the Central Excise Rules. The penalty imposed on them is, therefore, confirmed on appreciating and noting the specific roles, as brought out by the Adjudicator. 4. In view of the findings herein, these appeals are required to be disposed off on the above terms. 5. Therefore appeal No. E/2548 is to be allowed only as regards penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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