2008 (9) TMI 681

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.... for the Petitioner. None, for the Respondent. [Order (Common)]. - M/s. Asian Plywood Industries (Private) Limited (hereinafter) referred to as the "manufacturer") manufacturers wood and articles of wood classifiable under Chapter 44 of the Central Excise Tariff. The preventive Officers of the Central Excise Headquarters, upon an intelligence report, visited the manufacturer's factory and....

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....notice dated 20th of August, 1998 alleging clandestine removal of the goods valued at Rs. 8,67,700=40 without payment of duty of Rs. 1,63,556=54. The notice proposed confirmation of demand of duty with the imposition of personal penalty and interest under the provisions of Section 11AB of the Central Excise Act. 2. On consideration of the material, the Additional Commissioner confirmed dem....

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....ase of the quantum of personal penalty imposed upon the appellants, is reduced from Rs. 1,63,556.54 to Rs. 75,000.00 (Rupees seventy-five thousand) only. But for the above modification in the quantum of penalty, the appeal is otherwise rejected. Stay petition also stands disposed of." 3. Aggrieved by the same, the Commissioner of Central Excise has preferred this application under Section ....

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....duce the personal penalty, it can do so only after assigning good and valid reason. 5. Despite service of notice on respondent, nobody has chosen to appear on its behalf. 6. We have considered the submission of Mr. Singh and we find substance in that. Relevant portion of the judgment of the Tribunal reducing the personal penalty has been quoted in the preceding paragraph of this or....