2011 (2) TMI 876

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earing both the sides I find that the learned advocate appearing for the appellant is not disputing the confirmation of demand of duty of Rs.4,03,069/- on the allegations of findings of clandestine removal of the processed fabrics by M/s. Manish Processors. He also fairly agrees that the penalty originally imposed to the extent of 100% by the Assistant Commissioner stands reduced to 25% by Commiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... have held that Shri Manish Kalyanji Shah was the working and active partner of the processing unit and was looking after the day to day work of the factory including the excise matters. The clandestine activities were being done with his consent and knowledge. As such the said appellant is liable to penalty in terms of the provisions of Rule 209A of Central Excise Rules, 1944/Rule 26 of Central E....