2011 (3) TMI 117

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....hewing tobacco with brand name of Shivdata Zafrani Patti . During the course of search a shortage of finished goods were found. Some kaccha slips were also recovered from the factory premises and thereafter panchnama was drawn and the statements were recovered. On the basis of panchnama and statements show cause were issued to the company as well as appellant to impose penalty under Rule 26 of Central Excise Rules, 2002. The show cause notices were adjudicated and penalty of Rs.1 lakh was confirmed under Rule 26 against the appellant which was reduced by the Commissioner (Appeals) to Rs.75,000/-. Aggrieved by the said order, the appellant is before me.   3. Learned Advocate for the appellant submitted that the appellant is a mere em....

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....p; 6. I have gone through the submissions made before me by both the sides and perused the records also. I find that the case against the appellant has been made out on the basis of the statement recorded during the course of investigation of the appellant himself. The statement of the appellant which was recorded is reproduced below as under:   Accordingly, a voluntary statement dated 27.02.2003 of Sh.Subhash Srivastav, authorised signatory of the party was recorded on the spot wherein he inter-alia stated that he was working as authorized signatory in M/s.Kishore Tobacco Company since, 1994; that his job in the said firm was to look after sale, purchase, production, dispatches and excise related matters; that he sign all the re....