TaxTMI 
TaxTMI 
TaxTMI 
2014 (5) TMI 788
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....ara of the impugned order of the original adjudicating authority wherein while dealing with the issue of imposition of penalty upon the present appeal, he has observed as under:- 58. Role of Notice No. 2 i.e. M/s. Unison Clearing Agency- The issue also concerned the role of the M/s. Unison Clearing Pvt. Ltd. and Shri Pall Singh Lohia. I find that Shri Pall singh Lohia was stationed in the Mumbai office and had employed two persons namely Shri Pushpinder Singh and Shri Karnail singh who were looking after his work at Ludhiana. I find that Shri Pall Singh Lohia has clearly stated in respect of Bills of Entries referred in Table 11 supra that the signatures on these Bills of Entrie....
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....kush Khullar and Sh. Kapil Oberoi. Thus, it is clear from the statements of Sh. Pall singh Lohia that in cases of Bills of Entry at S. No. 8 to 13 of Table-III supra and Bills of Entry mentioned in Table II supra (refer Para 18) though the signatures of Shri Pall Singh Lohia were forged, still the Bills of Entry were with the Noticee No. 2. Though no fraud with revenue was committed in respect of these Bills of Entry, but the fact remains that the signatures on these Bills of Entry were forged by his employee Sh. Pushpinder Singh. The aforesaid fact has not been contradicted by the Noticee Sh. Pushpinder Singh during the time of the investigation till the adjudication against him and the allegations of forgery had been levies. 59. The afo....
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.... by the employees of the company in the routine manner and the suspicion of the fraud came to the knowledge of the Director of the company only after it was reported by its another employee i.e. Sh. Karnail Singh. Further the statements of Sh. Ankush Khullar and Sh. Kapil Oberoi revel that they were not the employees of the Noticee CHA and were not in any way known to the Directors of the CHA Company. However the employee of the company i.e. Sh. Pushpinder Singh appears to have helped the aforesaid Noticees i.e. Sh. Ankush Khullar and Sh. Kapil Oberoi by handing over the Blank Bills of Entries after forging the signatures on the same. Since the Noticee Sh. Pushpinder Singh never appeared before the Customs during investigation the aforesaid....