2012 (6) TMI 368

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....urthy:   The facts of the case, in brief, are that the appellant unit was engaged in the manufacture of Note Books, Accounts Books, Laminated Kraft Paper, Ruled Paper etc. The appellant did not take Central Excise registration and were clearing these goods at Nil rate of duty by classifying the product under Chapter No.4820.00 of Central Excise Tariff Act, 1985. A search of the appellant s....

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....antification of duty, fine and penalty. Subsequently, in de-novo adjudication, the impugned order dt.28.02.2009 was passed confirming Central Excise duty demand of Rs.1,96,566/- along with interest, on removal of Laminated Kraft Paper. Equivalent penalty was imposed on the appellant unit and personal penalty of Rs.50,000/- was imposed on the Director of the unit. Laminated Kraft Paper detained at ....

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....epted. The Commissioner has relied upon the Hon'ble Supreme Court decision in support of his contention that seizure is not must for confiscation. He also upheld the penalty under Section 11AC and further penalty on the Director also. 3. After hearing both sides, I find that the impugned order as regards setting off of CENVAT Credit against the duty payable by the appellant is correct and setti....

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.... the fact that penalty under Section 11AC was also imposed, I consider it appropriate to reduce the redemption fine from Rs.78,250/- to Rs.10,000/- in the interest of justice. Accordingly, the redemption fine is reduced to Rs.10,000/-.   4. As regards the penalty on the Director, the penalty has been imposed on the ground that the Director was aware of the day to day activities and knew th....