2010 (11) TMI 831

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.... by the original authority vide order dated 28-3-2008. 1.2 Appeal Nos. 2115-16/2008 are also filed by the department against order of the Commissioner (Appeals) No. 269-270-CE/APPL/KNP/2008, dated 27-6-2008 by which the Commissioner (Appeals) have set aside the penalties imposed on the respondent-company and the respondent-Director. 1.3 The respondent-company and the respondent-Director involved in both the cases are the same and the facts are similar, and therefore, all the appeals are taken up together and disposed of by this common order. 2. Heard both sides extensively and perused the record. 3.1 In appeal Nos. 2104-05/08 the relevant facts are that on 20-6-2006 the officers visited the factory premises a....

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....t of central excise duty. The Director arranged payment of entire duty involved i.e. Rs. 1,00,029/- in three instalments on 21-9-2006, 25-9-2006 and 7-10-2006. The original authority confirmed the demand of duty and imposed equal amount of penalty on the company and Rs. 20,000/- on the Director. The Commissioner (Appeals) has set aside the penalties. 4. Learned SDR submits that the company has indulged in clandestine removal of the goods. The goods found short on 20-6-2006 and 22-8-2006 were admitted to have been cleared without payment of duty in the statements given by the Director himself. The duties involved on both the occasions stand paid voluntarily. There is no retraction of the statements given by the Director. Therefore, t....

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....e respondents that any particular format has been prescribed under the Act or the Rules which have not been followed. It has not been shown that there is any requirement that the Committee should meet together at one place and the members of the Committee put their signatures simultaneously. The Committee can decide the issue by circulation. This is well adopted practice in administration and judicial proceedings. For example, when the orders are passed by Division Bench of the Tribunal, the Members of the Tribunal on many occasions sign the orders on different dates. This objection, in the facts and circumstances of the case, lacks basis and deserves outright rejection. 7. Coming to the facts of the case, it is noticed that when th....