2007 (2) TMI 490

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....cate, for the Appellant. Shri Samir Chitkara, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - These 2 appeals arise out of the Commissioner's Order No. 20/MP/2001, dated 11-9-2001. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a)     The main noticee M/s. Kharwar Fabrics have reportedly used about 8 kgs. o....

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....any, and imposed a penalty of Rs. 11,14,435/- on the appellant company and a penalty of Rs. 2 lakh on the Director of the appellant company. 4. The learned Advocate for the appellant submits that they have procured the materials under CT-3 certificate and the AR-3As, the invoices received by them and D-3 declaration filed by them only referred to the fabrics in L. Mtrs. and did not refer t....

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....by the supplying unit in his statement and the statement has not been retracted. 6. We have carefully considered the rival submissions. The reasoning of the Commissioner for imposing penalty under Section 112(b) of the Customs Act are reproduced below :- "As discussed herein above, all the noticees in their statements recorded under section 14 of Central Excise Act, 1944 and section 108....