2009 (2) TMI 691

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....Advocate, for the Respondent. [Order]. - This is Revenue's appeal against the impugned order-in-appeal dated 14-2-07 passed by CCE (Appeals), Raipur. The facts of this case leading to this appeal by the Revenue are as under :- The Respondents in their factory at Village Farhad, Distt. Rajnandgaon (C.G.) manufacture Single Super Phosphates and Sulphuric Acid. Part of the Sulphuric Acid was....

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....ted 27-9-06 while confirming the duty demand of Rs. 1,69,699/- and ordering appropriation of the amount paid against this demand, imposed penalty of only Rs. 5,000/- under Section 11AC on the ground that the entire duty had been paid by the Respondent prior to the issue of the show cause notice. On review appeal being filed by the Department against this order, the Commissioner (Appeals), vide the....

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....rance of Sulphuric Acid to a sister concern under parallel invoices has not been disputed by the Respondent and since this is a case of deliberate evasion of Central Excise Duty by clandestine clearances, the elements for imposition of penalty under Section 11AC are attracted and, therefore, penalty equal to the duty evaded was called for. He pleaded that Larger Bench judgment in the case of Machi....

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.... impugned order Rs. 50,000/- is more than the 25% of the duty involved. He, therefore, pleaded that the impugned order does not call for any interference. 4. I have carefully considered the submissions from both the sides and perused the records. In this case, there is no dispute about the fact that the Sulphuric Acid involving duty of Rs. 1,69,699/- was cleared without payment of duty in ....