2007 (9) TMI 444

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....the Appellant. Shri R.K. Pardeshi, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner of Central Excise, vide which he has imposed personal penalties of Rs. 2 lakhs on Shri Jaiprakash R. Jalan and of Rs. 20 lakhs on Shri S.V. Sethia, under the ....

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....he commercial invoices were being raised by the processor and the payments were being made by way of accounts payee cheques. We have seen the statements given by the said person during the course of investigation. There is nothing in the said statements to suggest that the appellants had any knowledge about the non-duty paid character of the fabrics. It has not been shown to us by the ld. DR that ....

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....the said money from the purchaser for which purpose, the appellants receive a small percentage of commission. As such, the said appellant has no connection with the duty paid or non-duty paid character of the fabrics. The Commissioner has imposed penalty upon him on the sole ground that he did not receive Central Excise invoices so as to satisfy himself about the duty paid character of the process....