2000 (11) TMI 494

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.... Smt. Reena Arya, SDR, for the Respondent. [Order]. - These three appeals have came up for admission along with stay petition. I propose to dispose of the appeals themselves at this stage itself. 2. The appellants M/s. Sachdeva Steel Products are engaged in the ship breaking activity. They were availing the Modvat credit. On 24-12-1996, the appellants were carrying 15.660 MTs of iro....

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....e duty payable in respect of the 3 invoices are not reflected in the Central Excise records. Therefore, charges were made in terms of Rule 9(2) of the Central Excise Rules read with Section 11A and also action was proposed for levying penalty which resulted in the adjudication order passed by the Dy. Commissioner, whereby, he confirmed the duty of Rs. 46,683/- and imposed penalty of Rs. 50,000/- o....

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....ssessees. 3. Shri Maru, ld. Counsel appearing for the appellants states that the action taken by the lower authorities in this case is not warranted. He states that the guidelines as contained in Board's circular dated 21-9-1978 indicating that the removal of goods which have been duly entered in the production records under cover of proper gate pass without making the correspondent debit ....

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....ained properly. In respect of the 3 invoices the duty has not been suffered as reflected in the records. When this is the position, there has been violation of the Central Excise Rules. As far as the penalty is concerned, the judgment of Tribunal in the case of Reliable Enterprises - 1999 (113) E.L.T. 922 (Tribunal) has been seen. It is not the case of the assessee here that they are new in the fi....