2010 (12) TMI 201

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....llant is an employee of CHA firm and he had assisted in preparation of shipping bills and documentation in respect of M/s. Rupam Enterprises. Admittedly, the CHA firm in which the appellant was employed was not the CHA firm who filed the bills and the appellant took up himself to assist the Roopam Enterprises outside his call of duty and during the course of preparation of documents, he was asked ....

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....n and status of the appellant, learned advocate requested that penalty of Rs. 50,000/- imposed is very harsh and while admitting that penalty is imposable, he seeks substantial reduction. Shri Rajendra Nagar, learned SDR on behalf of the Revenue submits that offence is a serious one and being an employee of the CHA appellant should not have resorted to this. 3. I have considered the submissions....