2008 (4) TMI 654

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....ndent. [Order]. - The appellants have these appeals against the order-in-appeal confirming demand of duty and imposition of penalty to the extent of 100% on the company and Rs. 25,000/- on the Director. 2. This is a case of clandestine removal which was detected by recovery of three copies of lorry receipts. There was no dispute about the genuineness of the lorry receipts. However, the bu....

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....hat the Director's statement was recorded after nearly one year of the recovery of receipts which again goes in favour of the revenue. Therefore, I find no reason to interfere with the confirmation of demand and interest thereon, if any liable. As regards the penalty on the company I find that in view of the decision of the Hon'ble High Court of Delhi in K.P. Pouches (P) Ltd. v. UOI & Anr. - 2008 ....