2004 (1) TMI 428

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....der]. -  The present appeal by the Commissioner of Central Excise is directed against the order-in-appeal passed by the Commissioner (Appeals). The respondent's factory was visited by the officers on 11-4-1996 and it was noticed that 869.5 kgs. of textured yarn was not accounted in the RG 1 register and certain invoices dated 9-4-1996 and 10-4-1996 which were issued involving duty of Rs. 39,....

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....n this case, the duty evasion on the goods removed under invoices is Rs. 39,149/-, mainly due to failure in debiting in the PLA/RG 23A account. The ld. Commissioner has considered the fact that the invoices were indeed issued and duty was not debited, and this calls for imposition of penalty. Therefore the order reducing the penalty does not call for any interference. 5. So far as the issue ....