2006 (12) TMI 64

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....f the Commissioner (Appeals) vide his Order No. 103 to 110/2005 (Ahd-I) dated 26-6-2005 by which the order of the original authority has been upheld. 2. Heard both sides. 3. It is not disputed that this was case of clandestine removal by M/s. Amidhara Enterprises and duty involved on the clandestine removal is Rs. 3,59,706/- and the same has been paid. No penalty has been imposed on M/s. Ami....

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....e purchased the goods clandestinely removed without payment of duty by M/s. Amidhara Enterprises and they have purchased the goods without accompanied by invoices; the payment were made in cash by one of them; another of them have recorded the receipt of such goods in the Accounting Register. 5. The learned Advocate for the appellants submits that since the main appellant from whom duty has bee....

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.... This is a case of clandestine removal by a partnership firm. No firm as a legal entity acts on its own. In this case, the entire activities relating to manufacture and removal has been attended to by Shri Mohanbhai Patel, a partner of M/s. Amidhara Enterprises. He personally involved himself in purchase of goods without preparing excise invoices and without payment of duty. He is also instrumenta....

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....inal authority and upheld by the Commissioner (Appeals) that they have knowingly received the goods without document and paid by cash. 7. While I hold the penalties are imposable on the appellants, I find some merits in the submission by the learned Advocate on the quantum of penalty. Accordingly, I reduce the penalty on the appellants as follows :- Sr. No. Name of the appellant Pen....