2010 (3) TMI 58

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....et Singh, Advocate for the appellant. Mr. Jagmohan Bansal, Advocate Amicus Curiae for the respondent. **** ASHUTOSH MOHUNTA, J. (ORAL) In the impugned order (Annexure P-3) passed by the Customs, Excise & Service Tax Appellate Tribunal dated 25.06.2008 it was held that although it was an admitted case of clandestine removal, duly corroborated by the shortage noticed of raw materials ....

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.... the demand of duty is justified and imposition of penalty is also warranted. However, once it has been held that there was clandestine removal of the raw material and finished goods, then the Tribunal has no power to reduce the penalty. Reliance has been placed on Union of India vs. Rajasthan Spinning & Weaving Mills, 2009(238) ELT 3(SC), wherein it has been held that even if duty is deposited....