2011 (3) TMI 1532

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....Trivedi & Gupta, for the Respondent. JUDGMENT By this appeal under Section 35G of the Central Excise Act, 1944 (the Act), the appellant-Commissioner, Central Excise and Customs, Vadodara-I has challenged order dated 18th October, 2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai (the Tribunal). 2. While admitting the appeal vide order dated 15th September,....

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....clauses and as held by Apex Court in case of Sony India Ltd., cited supra especially when the intent to evade payment of duty is proved beyond doubt? (3)     Whether the Tribunal could have set aside the personal penalties imposed on Shri N.N. Bhut and M/s. WEEC especially when it is not a simple case of clandestine removal undertaken by minor lapse or by the workers/staff o....

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....Rs. 1 lakh on the said Company under sub-rule (1) of Rule 173Q of the Central Excise Rules, 1944 (the Rules) along with interest on the said amount under Section 11AB of the Act. Penalty of Rs. 50,000/- each came to be separately imposed on the respondent Shri Narendrabhai N. Bhut, partner of M/s. Western Electrical Company as well as the Western Electrical and Engineering Company under rule 209A ....

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....from the impugned order of the Tribunal inasmuch as the Tribunal has based its conclusion on findings of fact recorded by it. 6. As can be seen from the impugned order of the Tribunal, the Tribunal upon appreciation of the evidence on record has come to the conclusion that no reason exists for imposition of penalty under Rule 209A of the Rules. Thus, the Tribunal has deleted the penalty le....