2012 (12) TMI 916

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.... 1. The appellant is director of M/s. Narendra Poly Prints Pvt. Ltd. who is engaged in manufacture of Plastic lay flat tubing, plastic bags & plastic films etc. falling under Sec. 39 of the Schedule 2 of Central Excise Act, 1985. Consequent to the visit of officers, verification of records and further investigation, proceedings were initiated against the Company, the present appellant and two othe....

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....itted that the offence of the company is mainly technical in nature and even then, the Co. has chosen to pay up demand of duty, interest and penalty and not in appeal. He pleaded that in view of the fact that the amount of duty involved is about Rs.13 lakhs and equal amount of penalty has already been paid by the company, penalty on the Director may be reduced. It was also submitted that there is ....

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....ng both sides, I find that the issue itself can be decided finally having regard to the facts and circumstances discussed above. Accordingly with the consent of both sides, the appeal itself is taken up for final decision after allowing waiver of pre-deposit in full. 5. I find that the claim of ld. Consultant that offence is purely technical, is not acceptable. In view of the fact that shortage....