2016 (12) TMI 202

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....) For the Respondent ORDER The appellants are a manufacturer of M.S. ingots falling under Chapter Heading No.72061090 of CETA, 1985.  As it appeared that appellants had indulged in clandestine removal of MS ingots to M/s.Cheran Steel Rollling Mills, Coimbatore and M/s.Ogun Steel Rolling mills (P) Ltd., the officers of DGCEI, CZU, Chennai seized an unaccounted quantity of 129125.34 Kgs. Of M....

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.... Ld. Counsel appearing for appellant submits that penalty is not imposable as none of the ingredients of Rule 25 of Central Excise Rules, 2002 have been satisfied in this case and seeks for setting aside the penalty. 3.  Ld. D.R reiterates the impugned order.  He submits that a detailed SCN dt. 30.9.2015 has been issued by DGCEI, Chennai. 4.  After considering the submissions of b....