2017 (6) TMI 103

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....ETH 8466.00 and are availing SSI benefits.  A case of clandestine removal of excisable goods was registered against the respondents.  After completion of investigation and issue of show-cause notice, the Order-in-Original was passed by Additional Commissioner dt. 18/02/2000 in which duty demand of Rs. 10,52,737/- was confirmed for the period 11/1992 to 07/1997 due to clandestine removal.  There were orders imposing redemption fine on seized goods, mandatory penalty of Rs. 1,18,810/- under Section 11AC as well as penalty of Rs. 10 lakhs under Rule 173Q.  Personal penalties were also imposed on Shri Ravi C Sonalkar, Managing Director and Shri Gyaneshwara, Assistant Executive.  Upon consideration of the appeal filed by....

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....irmed in the deposition of Shri Gyaneshwara, and Shri Ravi C Sonalkar.  The total duty demand was computed by the Revenue based on the dispatch documents i.e. delivery challans recovered from the assessee which were not declared to the Department.  After allowing the deduction towards excise duty element, a demand was raised as summarised below:- Transaction Assessable value (in Rs.) Duty (in Rs.) BED SED Free replacement 17,47,441 2,07,332 -- Rectified and returned 42,93,637 4,63,765 2,242 Short supplied 2,7,964 28,192 -- Normal despatch 29,34,346 3,15,086 23,507 Sent as it is 1,06,870 12,290 -- Samples 3,227 323 -- Total 93,53,452 10,26,988 25,719 5.   In the impugned order, the Commi....