2007 (9) TMI 518

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....ellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order]. - Appellant is engaged in the manufacture of Polyester Textured Yarn falling under Chapter heading No. 5402.32. Their factory was visited by the officers on 28-2-2000 and certain goods were found to be loaded in the truck or being in the process of loading. It was also noticed that the appellants have issued invoices for the said g....

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....004 reduced the personal penalties upon the unit to the extent of Rs. 50,000/-, upon the Director to the extent of Rs. 25,000/- and upon the Manager to the extent of Rs. 10,000/-. 3. Subsequently, proceedings were again initiated by issuance of another show cause notice dt. 14-10-2004 proposing to confirm the demand and imposition of penalties. The same were confirmed by Original Authority....

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.... invoices were duly prepared and at the time of visit of the officers, only entries in PLA remained to be made. As such no intention on the part of the appellant to clear the goods without payment of duty can be arrived at. Further in respect of Modvat credit, it stands explained by the appellant that the entire consignment was covered by one bill of entry, which was being transported to the appel....