2017 (5) TMI 334

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....37 to 641 of 2010-SM - A/10897-10901/2017<br>Central Excise<br>Dr. D.M. Misra, Member (Judicial) Shri N.K. Oza, Advocate for the appellant Shri L. Patra, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. These applications are filed seeking restoration of the appeals dismissed earlier on the ground of non-supply of relevant documents namely, statements, Pan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd interest in the impugned order. He further submits that even though penalty on the company has been imposed under Section 11AC of the CEA, 1944, however, the authorities below have not extended the benefit to discharge 25% of the penalty subject to fulfillment of the conditions prescribed thereunder. In support, he has placed reliance on the judgment of Hon'ble Gujarat High Court in the case of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....scheme, the employees had executed on preparation of fake invoice etc. Also, the transporter had actively participated in the clandestine removal of goods. Hence, penalty has been rightly imposed on these persons. 6. In his rejoinder, ld. Advocate submitted that employees have carried out instruction of the employer and they have no personal gain from the said activity. Therefore, looking into ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a detailed finding about their involvement in the act of removal of goods without payment of duty. The Director was the mastermind in clearance of the gods without payment of duty and the transporter has consciously participated in the said removal of the goods; therefore, penalty imposed on the Director and on the transporter, in my opinion, does not require any interference. However, as far as ....