2024 (1) TMI 388

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.... 88791 of 2013 Excise Appeal No. 88845 of 2013 - FINAL ORDER NO. 85010-85013/2024<br>Central Excise<br>HON'BLE MR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) And HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri R. M. Patkar, Consultant for the Appellant Shri Vinod S. Chettiparambil, Assistant Commissioner, Authorised Representative for the Respondent. ORDER PER : BENCH Both sides ....

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....ss these three appeals filed by Reinhold Wuerth India Pvt. Ltd., Wuerth India Pvt. Ltd., and Marion Wuerth India Pvt. Ltd as deemed withdrawn under Section 127(6) of the amended Finance Act, 1994. 4. In respect of the other Appellant Protochem Industries Pvt. Ltd., Shri R. M. Patkar, Consultant appeared and argued Shri Vinod S. Chettiparambil, AR argued in support of the Department. We have als....

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....124(i)(b) Proviso of the Finance Act, 1994. Alternative argument led by him is on the issue of legality of penalty conformed against the present Appellant without proper establishment of his conscious knowledge about the clearance of goods without payment of duty that rendered it liable for confiscation upon erroneous availment of provision of SSI exemption Notification No. 8/2003-CE dated 01.03.2....

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.... 'Nil' on the Appellant, had he filed an application under the scheme and availed of its opportunity. In respect of the merit of the appeal also we have perused the order passed by the Commissioner (Appeals) and noticed that allegation of violation of provisions of Central Excise Act is made in general without specific reference to the actual conscious knowledge of the Appellant that the goods so ....