2010 (3) TMI 65

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.... for the appellant. ASHUTOSH MOHUNTA, J. The Assessee has filed the present Appeal assailing the Order passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to 'the Tribunal') dated 4.9.2009 (Annexure A-3) whereby the Tribunal has dismissed the Appeal of the Assessee. The Assessee-Appellant has raised following questions of law: a) WHETHER penalty under S....

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....investigation issued a Show Cause Notice alleging clearance of goods without payment of duty. The Respondent confirmed the demand of Rs.17,79,094/- and further imposed equal amount of penalty under Section 11AC of the Act. The Appellant filed an Appeal before the Tribunal impugning the Order-in-Original passed by Adjudicating Authority. The Tribunal has dismissed Appeal of the Appellant holding, ....

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....tine removal of ERW pipes during the period from 31.8.2000 to 18.10.2000 and the demand of Rs.17,79,094.00 along with interest and equal amount of penalty under Section 11AC of the Central Excise Act has been confirmed. In view of the findings of fact recorded by the authorities under the Central Excise Act, the penalty under Section 11AC has rightly been imposed. There was ample evidence on reco....