2016 (11) TMI 770

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....<br>Central Excise<br>Shri D.N. Panda, (J) And Shri Madhu Mohan Damodhar, (T) Shri M. Kannan, Advocate, For the Appellant Shri L. Paneerselvam, AC (AR), For the Respondent Per D.N. Panda The order impugned shows from para-12 thereof there of that the duty element of Rs. 8,95,980/- levied relates to classification. It is held by the Authority below that the goods HDPE stripes/tapes is s....

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....f the order, the authority held that the final products should be stripes and like of synthetic textile material falling under CETH 5406.90. But the goods manufactured by the appellant was falling CETH 3920.32 relying on the decision of the Madhya Pradesh High Court as stated above. In para-15 of the order, the authority has recorded that the said notification relates to captive consumption for wh....

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....only). Accordingly, appeal No.E/558/2005 of M/s.SRS Polysacks Industries (Appellant No.1) is partly allowed. 7. In so far as penalty of Rs. 2 lakhs and Rs. 1 lakh imposed respectively on Shri S.R. Selvaraj, Managing Partner and Shri G. Sugumar, Manager is concerned, there was an established case of clandestine removal of excisable goods unaccounted. Therefore, imposition of penalties on both th....