2017 (1) TMI 227

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....R for the Respondent ORDER Per V. Padmanabhan The present appeals is directed against the Order dated 27.2.2009, passed by Commissioner Central Excise, Delhi. The appellant-assessee was registered for manufacture of metal containers. The impugned order has been passed demanding Central Excise Duty alleging clandestine removal of goods. The appellant assessee is alleged to have cleared lub....

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....Rs. 2 lakhs has been imposed on Shri S.K. Bansal, director of the appellant-assessee under Rule 26 of the Central Excise Rules, 2002. The second appeal has been filed by Shri S.K. Bansal, directed against the penalty imposed on him. 2. With the above background, we have heard Shri Bipin Garg, learned Advocate representing both the appellants as well as Shri Amresh Jain, Ld. Departmental Represe....

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.... containers has been detected by the Revenue on the basis of investigations undertaken. The finding of such suppression and clandestine clearance also stands admitted. Consequently, we uphold the duty demanded along with interest which has been confirmed in the impugned order. 5. We find that penalty under Section 11 AC has been imposed for an amount equal to the duty evaded. The appellant-asse....

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....depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these Rules. 7. In the present case, we find that Shri S.K. Bansal, who is the director of the appellant-assessee, has involved himself in the evasion of Excise duty by clandestine clearance of the good....