2014 (8) TMI 538

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....or the Appellant : Shri Jitin Singhal, Advocate For the Respondent : Shri M S Negi, AR JUDGEMENT Per Ms. Archana Wadhwa: Both the appeals are being disposed of by a common order as they arise out of same impugned order of Commissioner (Appeals) vide which he has upheld the imposition of penalty of Rs. One lakh imposed on each of the appellants in terms of provisions of Rule 26 of Centr....

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..../s. Banke Bihari Processors. The same resulted in passing of the order passed by the original adjudicating authority confirming demand of Rs. 30,38,983/- and imposing equivalent penalty on M/s. Banke Bihari Processors P Ltd. In addition, penalty of Rs. One lakh each was imposed upon the present appellants. 4. It seems that appeal of M/s. Banke Bihari Processors P Ltd. was taken up separately by....

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....arate appeal of present appellant, Commissioner (Appeals) upheld the imposition of penalty upon them on the ground that Shri Gajjadhar Jhanwar has agreed to the contents of panchnama and further Shri Narayan Prasad Jhanwar has agreed with the statement of Shri Gajjadhar Jhanwar. He has further admitted that quantity in question was removed clandestinely without payment of duty and without issuing ....

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....ments learned DR submits that inasmuch as the appeal of M/s. Banke Bihari Processors stand dismissed by Commissioner (Appeals) on the ground of non-compliance, the finding of clandestine activities stand upheld against them. As regards the question of role of the Directors, the Commissioner (Appeals) has already referred to and relied upon the statement of the Directors. He further draws my attent....