2007 (6) TMI 433

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.... M.M. Mathker, DR, for the Respondent. [Order]. -  This is an appeal against Order of the Commissioner (Appeals) No. Commr (A)/59 & 60/SRT-II/2005, dated 2-1-2006. 2. Heard both sides. 3. The appellant is a 100% E.O.U. and admittedly cleared clandestinely the finished goods manufactured using non-duty paid material, and the duty involved in finished goods amounting to Rs....

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....inputs which have gone into manufacture of such diverted goods is not sustainable in the light of the order of the Tribunal in the case of Euro Coatspin Ltd. v. CCE, reported in 2001 (127) E.L.T. 52 (Tri.-Del.). 5. Learned D.R. submits that the penalty imposed on the appellant company has been substantially reduced by the Commissioner (Appeals). As it is a case of clandestine removal penal....