2009 (12) TMI 778

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.... ORDER This appeal is filed by the Revenue against the order of reduction in penalty to Rs. 10,000/-. 2. Shri Manish Mohan, learned SDR appearing on behalf of the Revenue, submits that at the time of the visiting to the factory of the respondent, the officers found that scrap of 9875 kgs generated during the course of manufacture was not accounted for in any account. All these facts were confirm....

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....tention, he placed reliance on the following decisions : - (i) Century Tiles Ltd. v. CCE, Ahmedabad- 2008 (6) LCX 367 (ii) Madras Peto-Chem Ltd. v. CCE, Madras - 1999 (3) LCX 220 (iii) Hotel Leela Venture Ltd. v. CC (Gen.), Mumbai - 2009 (234) E.L.T. 389 (S.C.) = 2009-TIOL-9-SC-Cus. 3. On the other hand, the learned Advocate for the respondents submits that they have not accounted these scraps....

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....rovision under Notification No. 5/98-C.E., dated 2-6-1998 and since they have been clearing the excisable goods without payment of duty, even though no Modvat credit was taken. The condition No. 10 of exemption Notification No. 5/98-C.E. is clear and according to condition No. 10, the respondents are not entitled for exemption if Modvat credit was availed, this condition the respondents have fulfi....