2015 (10) TMI 1227

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....n, Adv. For the Respondent : Shri M. Rammohan Rao, DC (AR) ORDER The only contention of the Respondent M/s. A.P. Steels in appeal No. E/00626/2010 is that when duty was not payable, that was arbitrarily determined by both the authorities below and also penalty was imposed baselessly. 2. But Revenue submits that when duty was confirmed on clandestine removal of goods there should be no ....

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....oner of Central Excise & Customs, Aurangabad Vs Padmashri V.V. Patil S.S.K. Ltd., reported in 2007 (215) E.L.T.23 (Bom.). Therefore, adjudication order is restored dismissing appeal of M/s. A.P. Steels and Revenue appeal is allowed restoring the adjudication order insofar as the penalty is concerned.  4. So far as appeal of Shri D. Purushothaman is concerned, the adjudicating authority has....