TaxTMI 
TaxTMI 
2016 (6) TMI 666
X X X X Extracts X X X X
X X X X Extracts X X X X
....tterjee, Supdt ( AR ) ORDER Per Dr. D. M. Misra 1. These two Appeals are filed against the Order-in-Appeal No. 191-192/BOL/2012/ dated 28.09.2012. 2. Briefly stated the facts of the case are that search operation was conducted in the factory premises of the Appellant on 28.11.2007, resulting into recovery/seizure of incriminatory documents relating to removal of goods without payment of duty. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....appellants submits that in the present appeals they do not dispute about the liability of duty and penalty imposed on the appellant company. However, their grievance is that while confirming penalty against the appellant company, even after payment of entire amount of duty and interest, benefit of payment of 25% of the penalty imposed has not been extended to them. Further, he submits that there i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly observed on the basis of the evidences/statements of the Deputy General Manager (Commercial), Sri Ram Sundar Singh, later ratified by the Director Sri V.K.Jain that goods were cleared without payment of duty against kuchha gate passes. Since the Director was aware of the entire process of clearance of goods without payment of duty, therefore, penalty has been rightly imposed on him under Rule 2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s of the authorities below, I find that the appellant-Director Sri V.K.Jain had accepted/ratified the statement of their DGM admitting the clearances of goods without payment of duty and the demand has been confirmed on the basis of said statements. In these circumstance, I do not see any reason for non-imposition of penalty on the Director as his role on removal of goods without payment of duty h....