2015 (10) TMI 1196

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....unathan, AR ORDER Per : Archana Wadhwa The challenge in the present appeal is to the imposition of penalty of Rs. 8,00,000/- (Rupees Eight lakhs only) imposed under Rule 209A of Central Excise Rules, 1944. The appellant is an Executive Director of M/s Universal Ceramics Ltd. it is seen that vide impugned order passed by the Commissioner, duty to the extent of Rs. 19,22,492/- stands confir....

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....es and Sri Shyam Sundar Agarwal were disposed of by this Tribunal vide its orders and matter was remanded to the original adjudicating authority, after holding that the impugned order having been passed in gross violation of principles of natural justice, is bad in law and not sustainable. He further clarifies that in the remand proceedings, the proposal against the said appellants stands dropped ....

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....ase of dealers inasmuch as the penalty imposed upon the appellant is as Executive Director of the company, i.e. one who is looking after day-to-day affairs. The company having not challenged the confirmation of demand, the impugned order, insofar as the issue relates to finding of clandestine removal, stands attained finality. He also draws our attention to the various confessional statements made....

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.... of the company and there are three confessional statements, which are not retracted, on record to show his involvement. 5. However, we find that the impugned order of the Commissioner already stands set aside by the Tribunal vide Final Order No. 1881/2004 dated 25.11.2004 as also by Final Order Nos. 1188 & 1189 dated 18.7.2005, by holding the same as violative of principles of natural justice.....