2012 (9) TMI 533

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....n, D.R.   Per D.N. Panda:   Learned Counsel seriously contests the appeal submitting that the appellate finding was without any examination and testing of evidence. According to him there was no unauthorised clearance was made and because scrutiny of documents was not done properly demand arose. Therefore, neither duty nor penalty sustains.   2. Investigation made on 30.9.2....

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....tion of Adjudicating Authority at page 8 was in order which reads as under:-   From the foregoing it is observed that M/s. Veda Research Lab. Pvt. Ltd., Noida were indulged in suppressing their actual production and engaged in clandestine removal of excisable goods without payment of duty during 19.05.2004 to 27.09.2004. The goods manufactured and c leared by M/s. VRLPL were required to be....

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.... contradict concurrent finding of both the Authorities below against suppression of clearances which was outcome of suppressed production. This calls for confirmation of duty element. That is ordered accordingly.   5. Learned Counsel says that penalty should not be automatically imposed under Rule 25 of Central Excise Rules, 2002. His grievance is that equal penalty may be imposable if the....