2017 (10) TMI 698

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....han Damodhar, Member (Technical) Shri M. Kannan, Advocate for the Appellant Shri R. Subramaiyam, AC (AR) for the Respondent ORDER 41677-41680/2017 Per: Bench The appellants are engaged in the manufacture of boiler components falling under Chapter 84.02. The officers of Anti-Evasion of Central Excise Commissionerate, Trichy conducted search on 23.8.2006 in the factory and branch o....

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....ailed credit and clearance of scrap without payment of duty to the tune of Rs. 17,79,570/-. Hence this appeal. 2. At the time of hearing, learned counsel Shri M. Kannan submitted that the appellant is confining the challenge only in regard to the equal penalty imposed. He submitted that the appellant was not given the benefit of paying reduced penalty of 25%. The appellant had made payment of a....

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....ention about the availability of benefit of first and second proviso of reduced penalty. Admittedly, the appellant has not been given the benefit of reduced penalty. In such circumstance, we are of the considered opinion that equal penalty imposed has to be reduced to 25% of the duty demand and is ordered accordingly. 6. The other appeals are filed against the personal penalty imposed on the Di....