2011 (3) TMI 1079

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....present appeal is to penalty of Rs.50,000/- imposed upon the appellant in terms of provisions of Rule 26 of Central Excise Rules, 2001. We find that the Commissioner vide same impugned order confirmed the demand of duty against M/s National Technology (I) Inc. on the allegation and finding of clandestine removal. The appeal of said M/s National Technology (I) Inc. stand dismissed for non-prosecuti....

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....; 23. Shri Mahendra Haridas Satyadev in his reply to the show cause notice submitted that he had effected sale of 8 MTs of assorted scrap without invoices and without payment of duty and had received payment of Rs.1,40,000. However, when he realized his mistake, he had issued invoice No.01 dt.31.5.01 for clearance of 21 MTs of assorted scrap, while in fact, only 13 MTs of assorted scrap was cle....

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....son concerned in removing or in other manner dealing with excisable goods which he knew or had reason to believe were liable to confiscation. I, therefore, hold that Shri Satyadev is also liable to penalty under Rule 26 of Central Excise (No.2) Rules, 2001 and Rule 26 of Central Excise Rules, 2002. However, considering the fact that the assessee had already paid the duty demanded before issue of s....