LAWS(CE)-2010-10-83

VEERPRABHU PRINTS PVT. LTD. AND Vs. CCE

Decided On October 15, 2010
Veerprabhu Prints Pvt. Ltd. And Appellant
V/S
CCE Respondents

JUDGEMENT

(1.) AFTER hearing both the sides I find that the appellant is engaged in the processing of manmade fabrics. Their factory was visited by the Central Excise Officers on 26.08.2002, who conducted various checks and verifications. As a result of shortage of grey fabrics totally valued at Rs. 19.46 lakhs approximately involving central excise duty of Rs. 2,33,607/ - was detected. The director of the company, in his statement, admitted clandestine manufacture and clearance of the goods. Further investigations with the recipient of the goods was conducted, who admitted having received the goods without payment of duty.

(2.) IN view of the above, proceedings were initiated against the appellant for confirmation of demand of duty and for imposition of penalty. The said proceedings resulted in passing of impugned orders by the authorities below confirming the demand imposing 100% penalty on the manufacturing unit and imposition of penalty of Rs. 1 lakh on the director of the said unit.

(3.) LEARNED SDR does not oppose the above prayer.