2016 (3) TMI 1170

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..... ORDER The appellant is in appeal against the impugned order demanding duty on account of clandestine removal along with interest and imposing equivalent amount of penalty. 2. The facts of the case are that the appellant is engaged in manufacture of Enameled Copper Wire and CC Copper Rod. They manufactured CC Copper Rod out of Copper Scrap and these CC Copper Rods are captively consumed f....

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.... of clandestine removal was confirmed. Consequentially, the duty along with interest was demanded and penalty equal to the duty was imposed. Aggrieved from the said order, the appellant is before me. 3. The ld. Consultant appearing on behalf of the appellant submits that by removal clandestine CC Copper Rod, the appellant would not get any benefit, therefore, mala fides of the appellant are ....

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....d. In this circumstances, the impugned order is to be set aside. He also submits that in reply to the show cause notice the appellant had submitted that they have entered the CC Copper Rods on 28-9-2011 in their statutory records but wrongly it was mentioned in reply to the show cause notice as 28-9-2012 and the adjudicating authority gave the finding that it is only afterthought. In fact the date....

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.... Jammu & Kashmir and availing benefit of exemption Notification No. 56/2002-C.E., dated 14-11-2002. In that circumstances, the appellant is not going to avail any benefit by clearing CC Copper Rod clandestinely. In fact, if the appellant entered the CC Copper Rods in statutory records and clearing by payment of duty, only in that circumstance, the appellant could availed double benefit of duty. In....