2016 (11) TMI 40

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....ja Reddy, Advocate for appellant Shri N.N. Prabhudesai, Supdt. (AR) for respondent ORDER These two appeals are directed against Order-in-Original No. 03/Commr/M-II/2010 dated 17.03.2010. 2. By the impugned order, adjudicating authority has imposed penalty of Rs. 1 lakh on Shri Sanjay V. Karkare and penalty of Rs. 50,000/- Smt. Geetu Sanjay Gidwani under the provisions of Rule 26 of the....

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....As regards the penalty imposed on Shri Sanjay V. Gidwani, I find that the adjudicating authority has relied upon the statements of Ms. Meena Bhandare, Ms. Bhagyashree Joshi and Shri Ajay Balbhar and had come to a conclusion that Shri Sanjay V. Karkare had played a role in the clandestine removal of the goods and under-valuation of the goods. 7.1 Learned Counsel submits that Shri Sanjay V. Karka....

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....ve categorically stated that Shri Sanjay V. Karkare was the person who was guiding them to prepare two different set of  invoices on the same goods and also any amount collected by cash was retained by these persons.  8.3    On perusal of records and findings of the adjudicating authority I do find that the adjudicating authority has attributed a direct role played by S....