2012 (11) TMI 267

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.... Joshi Superintendent (AR) Per: S S Kang: Heard both sides. 2. Applicant who is a retired Central Excise Superintendent filed this application for waiver of penalty of Rs.25,00,000/- imposed under Section 114(i) of the Customs Act. The case of the Revenue is that M/s. Sweety International Pvt. Ltd. and M/s. Trend Setters exported 37 containers declaring the goods as printing ink. As per t....

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....nt applicant the Central Excise documents which as ARE-1, excise invoices were fabricated and examination of stuffing report duly certified by the applicants were procured. It is also admitted by Shri Suresh Jain that with the connivance of the applicant they organized sample of the printing ink duly sealed by the excise authorities for submission of the customs authorities. In view of the evidenc....

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....e. The contention of Revenue is that initial statement the applicant denied the signing of the statutory document however subsequently admitted some of the documents are signed by you. Therefore the applicants are liable for penalty. 4. We find that applicant who was Superintendent of Central Excise gave a false certificate that the goods in question were stuffed in his presence. The evidence o....