2015 (6) TMI 1117

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....ellant. Shri S.J. Shahu, AC (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Original No. CAO CC(PMS)/22/2007 ADJ.ACC, dated 31-12-2007. 2. Heard both sides and perused the records. 3. The appellant has filed this appeal against the impugned order, which imposed a penalty of Rupees one lakh on him under th....

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....perusal of records, we find that the impugned order imposing penalty on the appellant herein is incorrect for more than one reason. Firstly, the synopsis statements recorded of the appellant (as recorded at paragraph numbers 10 and 11 of the impugned order) clearly indicates that the appellant had denied that they had any role in filing incorrect shipping bills. It is also recorded that the appell....

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....s M/s. A.R. Michael) 8 shipping bills were filed and shipment was made in the name of M/s. Manna Enterprises appeared to have connived in the export of scrap by declaring these as cobalt bearing high speed gear cutters with the active help of Mr. Sushil Dhuri an employee of M/s. A.R. Marines P. Ltd. who was holding the pass issued by M/s. A.R. Marines and has also signed the shipping bills on beha....