2007 (8) TMI 613

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....e Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The two appeals are against the order of imposition of personal penalty of Rs. 25,000/- and Rs. 1 lakh imposed upon the appellants by the Commissioner of Central Excise, while confirming the demand of duty against one M/s. Blue Sky Synthetics Ltd. It is seen from the record that the appeal of....

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....' main contention that the said Section is not attracted inasmuch as the goods received by them, even as per the Revenue, was indigenously made texturised yarn and not imported polyester yarn. It is their submission that  inasmuch the yarn was manufactured in India and the concerned EOU was liable to pay the excise duty, texturised yarn was not confiscable under Section 111 of the Customs Act....

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....Revenue that they were recipient of the texturised yarn, is based upon the un-substantiated evidence. 4. After appreciating the above submission, we find that the penalty has been imposed upon the appellant as recipient of the indigenously manufactured yarn. There is nothing on record to show that the appellants were aware of the non-duty paid character of the said yarn or the liability of....