2006 (11) TMI 445

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.... Shri Ajay Saxena, SDR, for the Respondent. [Order]. - As per facts on record appellant is engaged in the manufacture of industrial/lubricating oil falling under Chapter 27 of the Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise Officers on 17-11-2003 and during the course of scrutiny of records, it was found that the appellant had not paid duty for the perio....

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.... Rs. 5,000/- was imposed for non-filing of E.R.1 return. Further penalty of Rs. 25,000/- was imposed for contravention of provisions of Rules 6, 8, 10, 11 and 12 of Central Excise Rules, 2002. 3. On appeal against the above order, Commissioner (Appeals) upheld the same but set aside the personal penalty of Rs. 25,000/-. Hence the present appeal. 4. Ld. Advocate Shri S.R. Dixit appe....

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....n, penalty should be set aside. 5. After considering the submissions made by both the sides, I find that the appellant has, till date not deposited the duty in respect of clearances made during the period October 2003. When the goods were cleared by them and compensation received from the buyers, the same must be inclusive of the duty amount. As such, the appellant is presumed to have reco....