2017 (4) TMI 146

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....ti-evasion of Delhi Commissionerate on 08.09.2008. At the time of visit, it was noticed that 132MT of scrap on which Cenvat credit had been availed, was not available in the stock, even though the books of accounts indicate the availability of the same in stock. In further investigation undertaken by Revenue, Shri Rajesh Behl, Director of the unit admitted that the scrap found short had been used in the manufacture of aluminum ingots which were cleared clandestinely on which duty liability, amounted to Rs. 18,08,268/-. The evasion was admitted by the respondent and the duty amount was voluntarily deposited by the respondent. In the Order-in-Original passed by Additional Commissioner dated 27.08.2009, the demand of Central Excise duty, which....

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....R appearing for the Revenue. None appeared on behalf of the respondent-assessee. It is also noticed that the case has come up for hearing several times, however, the respondent has failed to appear on all the earlier occasions. Hence, I have no option but to take up the appeal for final decision. 4. The evasion of Central Excise duty on aluminum ingots manufactured and cleared clandestinely stands admitted by the respondent. Accordingly, they have also paid the duty liability amounting to Rs. 18,08,268/-. Such duty paid also stand appropriated in the order passed by Original Adjudicating Authority and does not stand disputed. In the appeal, the only dispute is with reference to levy of penalty. The Original Adjudicating Authority has imp....