2017 (3) TMI 1194

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....A K Singh, Additional Commissioner (AR) for the respondent Order These two appeals are directed against Order-in-Original No. 05/MS-05/2008/Thane-I dated 27/03/2008 passed by the Commissioner of Central Excise, Thane - I. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding imposition of penalties by the adjudicating authority on the appellan....

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.... lying over there. Hence, it is the submission that the goods were never purchased or procured from an EOU and they were not at all aware that the goods were diverted from the EOU. It was also argued that the notice is vague inasmuch as it is not indicating specifically the value of the quantity procured by them and that the penalty of Rs. 2 lakhs imposed is excessive considering the fact that one....

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....ellants had visited the premises of the EOU and took inspection of the goods and the statements also records that both the appellants were indulged in purchase of fabrics in cash without any documents. If the appellant's case is that they were not aware that the goods were of non-duty paid and diverted then they had no explanation for purchase of fabrics on cash from individuals who sold to them. ....