2018 (9) TMI 557

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....ind Jha, Supdt. (AR) ORDER Per: Ramesh Nair The appellants are engaged in manufacture of Plastic jars on job work basis for the principle namely Vimal Oil & Food Ltd and M/s Gujarat Spices and Oil Seeds Growers Co-op Union Ltd. who are manufacturing edible oils and these jars are used for edible oils. By including the value of job work manufacturing, the value of clearance of job work goods e....

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....ds, the appellant is liable to pay duty. He placed reliance on the following judgments: 1. M/s Auto Valves And Engine Components Ltd. Vs Commissioner of Central excise, Pune-III 2017-TIOL-1022-CESTAT-MUM 2. Agrofab Machineries (India) Ltd. Vs. Commissioner of C.Ex., Nagpur 4. On careful consideration of submission made by Ld. AR and perusal of records, we find that since the job work goods is....

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.... option of 25 % penalty available in the proviso of section 11AC. Following the ratio of Hon'ble Supreme Court judgment in the case of R.A Sheikh Paper mills 2010 (259) E.L.T. 53 (Guj.), we reduce the penalty to 25%, subject to condition that the amount of duty, interest and 25% penalty stand paid within one month from the date of receipt of this order. As regard penalty imposed on the Director, w....