2015 (6) TMI 265

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....xcise<br>M V Ravindran, Member (J),J. For the Appellant : Shri Mimesh Mehta, Adv. For the Respondent : Shri V K Agarwal, Addl. Commissioner (AR) ORDER Per: M V Ravindran: As the same question of law and facts arise, all these three appeals are being disposed of by a common order. 2. Heard both sides and perused the records. 3. The issue involved in all these appeals is regardi....

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....n cleared for export will not be exported and diverted to home consumption. 5. Learned A.R. would reiterate the findings of the adjudicating authority in the impugned order at para 8.3. He would submit that the Chairman and the Secretary and the MD were aware that the sugar which was cleared for export was not exported and diverted to home consumption. According to him the statement recorded of....

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....s with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or *[two thousand rupees]*, whichever is greater. [(1)] [(2) Any person, who issues - (i) an excise duty invoice without delivery of the goods specified therein or abets in making such invoice; or (ii....