2009 (10) TMI 786

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....for the Respondent. ORDER Appeal No. E/322/08 - In adjudication of a show-cause notice, which invoked the extended period of limitation under Section 11A(1) of the Central Excise Act for recovery of duty on certain finished goods which were alleged to have been clandestinely removed from factory, the original authority confirmed demand of duty of Rs. 2,87,191/- against the appellant with int....

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.... The grounds of this appeal are also, by and large, against this penalty. After hearing both sides and considering their submissions. I find that the appellant has no case that the order of the original authority confirming demand of duty against them was not made under sub-section (2) of Section 11A. The amount of duty so determined and the interest thereon were paid prior to issuance of show-cau....

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....firmed a demand of duty against them under Section 11A(2) of the Act with interest thereon under Section 11AB of the Act. It had also imposed a penalty equal to duty under Section 11AC of the Act. On one of the directors of the company, it imposed a penalty equal to duty under Rule 26 of the Central Excise Rules, 2002. This director of the company is the appellant in Appeal No. E/324/08, and the o....

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....mposed on him under Rule 26, which reads as follows : "Penalty for certain offences - Any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be l....