TaxTMI 
TaxTMI 
2015 (6) TMI 735
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....ich is a 100% EOU engaged in manufacture of same items. While Shri VK Gupta is Manager (Finance) of M/s Margra Industries Ltd, Mr. Pramod Nigam, Mr. Manoj Gupta & Abbas Ali are other employees of M/s Margra Industries Ltd. The allegation against M/s Margra Industries Ltd. is that they had cleared certain quantity of polished marble slabs without payment of duty and on this ground the Commissioner vide order in original dated 21.11.2005 had confirmed duty demand of Rs. 92,09,991/- against M/s Margra Industries Ltd. along with interest on it under section 11AB and had imposed penalty of equal amount on them under section 11AC, and another penalty of Rs. 1 crore under Rule 114A of Customs Act 1962. Beside this, the Commissioner also imposed pe....
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.... that from the role of Shri V K Gupta, as discussed in these paras of the impugned order, it is clear that he was not involved in any of the activity enumerated in Rule 209A of Central Excise Rule 1944/ Rule 26 of the Central Excise 201/2002 or in section 112(b) of Customs Act 1962 and hence, penalty imposed on him is not sustainable. 5. Shri Yashpal Sharma, the Ld. DR defended the impugned order imposing penalty on these appellants, by reiterating the findings of the Commissioner. 6. We have considered the submissions from both the sides and perused the records. The appellants are employees of M/s Margra Industries Ltd. against whom there is allegation of evasion of duty by clandestine removal. 7. The Role of Shri VK Gupta, the Manager ....
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....re not attracted, and hence, penalty imposed on him is not sustainable. For the same reason, penalty imposed on him under section 112(b) of the Customs Act, 1962 is also not sustainable. 8. As regards, the other employees, Shri Pramod Nigam, Shri Manoj Gupta, Shri Abbas Ali, Shri Pramod Nigam was authorized signatory of M/s Margra Industries Ltd. and the allegation against him is that while as authorized signatory, it was his prime responsibility to ensure that the rules and regulations are scrupulously followed in the unit, but he failed to discharged his responsibility as authorized signatory in this regard. The allegation against Shri Manoj Gupta is that he entered the figures for the period from 23.12.1999 to 23.12.2002 in the register....