2011 (6) TMI 111

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ana Wadhwa;   The present appeal is against imposition of penalty of Rs. 1.5 Lakhs on the appellant in terms of the provisions of Rule 26 of Central Excise Rules, 2002. The said penalty stands imposed by the original adjudicating authority while confirming the demand of duty against M/s. Quartz Metal Industries, on the finding of clandestine removal. The said M/s. Quartz Metal Industries h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ut submits that the total earning by him as commission from the said sales was to the extent of Rs. 20,000/-. As such, he makes a prayer to reduce the penalty and submits that appellant has already deposited an amount of Rs. 35,000/- towards penalty in terms of the stay order passed the Tribunal.   4. Countering the arguments, learned DR submits that the appellant s liability to penal acti....