2009 (2) TMI 620

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Rajesh Jain, Advocate, for the Respondent. [Order]. -  These two appeals by the Department arise out of order of Commissioner (Appeals) No. 05-06-Central Excise/APPL./KMP/2007 dated 26-12-2006 by which the penalty imposed on the two appellants by the original authority was set aside. 2. Heard both sides. 3. Relevant facts in brief are as follows :- (a) &....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....zed signatory. (d)    Commissioner (Appeals) taking note of the fact that the shortage was found on verification of the goods and duty on the shortage have been paid voluntarily before issue of show cause notice, set aside the penalties on both the appellants. 4. Learned DR submits that the shortage found is very huge, the reason for shortage was not explained by the auth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the decision of the Punjab and Haryana High Court in the case of CCE v. Sigma Steel Tubes - 2007 (218) E.L.T. 657 (P.& H.). He also submits that the powers of adjudication of the Joint Commissioner is to be governed by provision of Section 33 of the Central Excise Act and there is no specific notification giving powers to adjudicate cases like the present one. In view of the above, the imposition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....estinely has been relied upon. Under these circumstances, the decision of the Commissioner (Appeals) in setting aside the penalty imposed under Section 11AC is in order. Further, the original authority has imposed penalty on the authorized signatory holding that he was not only having knowledge/full control over the day-to-day affairs of the party and that he was aware of all the activities being ....