2003 (7) TMI 544

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....Appellant. Shri J.M. George, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - In the common order impugned in these three appeals, the Commissioner has confirmed the liability to duty on woven sacks of polyethylene manufactured and cleared without payment of duty due thereupon by Jhaveri Polymers Ltd., and ordering confiscation of its plant and machinery with an option t....

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....ing regard to the total duty not paid of Rs. 11.22 lakhs. 3. The departmental representative emphasises that the fact that evasion of duty was deliberately done by clearing the goods on invoices other than those which were authorised for this purpose, and that no debit was made for the duty payable on these goods. 4. The Tribunal's decisions relied upon by the appellant are based o....

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.... it will be futile to do so, in the light of overwhelming evidence against him. To extend this principle generally would mean that no person would suffer any punishment for any crime that he commits so long as he admits his guilt to the authorities of his involvement in the crime. The consequences of the universal applicability of such a view are beyond contemplation. While we totally reject this ....

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....E/PP bags and other garments fabrics for job work." 6. The fact of Amit Jhaveri being, the Director of the company also being shareholder of the firm cannot be disregarded. 7. It is contended on behalf of Gopinathan that there is no material to show his conscious and direct knowledge of evation of duty. He was only, as an employee, following orders that were given to him by Jhaveri....