2011 (3) TMI 1532

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent. 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, 2006, the Court had formulated the fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 of the firms and instead such illicit removal in the name of M/s. WEEC was a well thought of and collusively manipula....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....long with interest on the said amount under Section 11AB of the Act. Penalty of ₹ 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 of the Rules. Being aggrieved, the respondent carried the matter in appeal before the Commissioner (Appeal....