2016 (8) TMI 879

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....ntative (DR) - for the Respondent. ORDER The appeal against order dated 14/12/2007 is only in respect of imposition of penalty of Rs. 10,00,000/- under Rule 21 of the Central Excise Rules, 2002. There is no dispute regarding duty liability or interest thereon. The brief facts of the case are that the appellant are engaged in the manufacture of SS Pipes and Tubes liable to Central Excise duty. Du....

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...., 2002. The present appeal is only against the said penalty. 2.  We have heard both the sides and examined the appeal records. The learned Counsel for the appellant submitted that they have been clearing goods without payment of duty under CT-3 certificate to 100% EOUs. They also cleared the final products under EPCG invalidation letter to other units without payment of duty. They were under....

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....duty under invalidation letters has been intimated to the Department, each time by a letter. However, the appellant shown these duty free clearances in their ER-1 returns under CT-3 category. On enquiry and being pointed out by the Department the appellants immediately paid the full duty liability alongwith interest. The show cause notice was issued much after the payment of duty and interest. The....