2017 (9) TMI 1179

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....he case are that the appellants are engaged in the manufacture of corrugated boxes falling under CTH 4819.1010.  On scrutiny by the department it appeared that the appellant had manufactured and cleared the goods in excess of Rs. 100 lakhs, the limit prescribed under SSI Notification No. 9/2003 dated 01.03.2003 during the years 2001-02 and 2002-03.  Accordingly proceedings were initiated....

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....rge duty liability.  Ld. Advocate also seeks relief from imposition of penalty. 3.  On the other hand, Ld. AR submits that clandestine removal effected by double invoicing has been made in this case, which has been voluntarily admitted by the proprietor of the firm and hence the appellant cannot escape from penalty.  With regard to the prayer of the appellant for being permitted to....

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.... appellant had been in some confusion with respect to duty liability and for which reason the present differential duty liability has arisen.  On the other hand, the appellant though in the know of their duty liability, intentionally evaded that liability by devious means including the issue of duplicate set of invoices.  From para-4 of the impugned order it also emerges that the departm....