2014 (2) TMI 692

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....ation is directed against Order-in-Appeal No.22/2012(Ahd-I)CE/MM/Commr(A)/Ahd, dt.14.03.2012. 2. The relevant facts that arise for consideration are that the appellant herein had, apparently, cleared the lifts and parts thereof valued at Rs.72,09,018/- without accounting for the same in their record under cover of commercial invoices. On further scrutiny, show cause notice was issued for discha....

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....ercial invoice and the Central Excise invoice was established, not-accepting the plea of the appellant that the names of the buyers in many of the invoices are the same. It is also his submission that the first appellate authority should have appreciated that the documentary evidence produced by the appellant, there is double payment of Excise duty in respect of certain invoices, non-release of th....

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....dered the submissions made at length by both sides and perused the records. 6. On perusal of the records, I find that the appellant herein, on being pointed out by the Audit party, has paid the differential Central Excise duty worked out by the Audit party along with interest on 24.03.2010. It is also noticed from the records that the appellant has paid 25% of the amount of duty as penalty on 1....

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....y liability as penalty as per provisions of Section 11AC of Central Excise Act, 1944. 7. Be that as it may, in order to dispel the apprehension of the appellant herein, I hold that the appellant, having discharged differential Central Excise duty, interest thereof and also 25% of the amount of duty liability, as pointed out by the Audit party, before the issuance of show cause notice, has to be....