2011 (2) TMI 13

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....ioner (Appeals) No.115/2010 dt. 31.3.2010.   2. Heard both sides.   3. The officers visited the premises of the appellant on 28.12.2007 and inter alia found 9 duplicate invoices in one of the files and seized the same. Shri T.K.T.Thilagarathinam, who was looking after day-to-day management of the factory, admitted having removed consignments of man made safety matches under the cov....

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....AC. He also imposed penalty of Rs.5,000/- under Rule 27 of the Central Excise Rules, 2002. Commissioner (Appeals) upheld the order of the original authority except to the extent of setting aside penalty of Rs.5000/- imposed under Rule 27 of the Central Excise Rules, 2002.   4. Ld. advocate fairly concedes that duty demand along with interest was not contested before the original authority ....

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....e excisable goods without payment of duty using duplicate invoices stands admitted by the authorized signatory of the appellant firm. His statement has not been retracted. The amount stands paid. There is corroboration to the fact of the clearance of the goods without payment of duty using duplicate invoices from some of the dealers. Under these circumstances, the demand of duty along with interes....