2017 (7) TMI 231

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....n, Superintendent (AR) for the Respondent. ORDER [Order per: M. V. Ravindran] 1. This appeal is directed against Order-in-Original No.24/2008 (PNR) dated 05.05.2008. 2. The relevant facts are arises for consideration are the appellant herein is a Sepoy of Central Excise and was issued a show cause for imposition of penalty under the provisions of Section 112(a) of the Customs Act, 1962....

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....ed in the case of CBI. He produced the copy of the o order to the Additional Special Judge for CBI Cases, Visakhapatnam. 4 Ld. Departmental Representative reiterated the findings of the lower authority. 5 On careful reading of the judgment of the CBI Court. We find the Ld. Judge in this appellants case has held that: In the result, I find A1 to A3 & A5 to A7 are not guilty for the charge ....

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....PCA as also Customs Act. 6.1 We find from Order-in-Original that the adjudicating authority while imposing penalty on the appellant herein has specifically recorded that on the other hand his physical presence at the scene of offence which was not denied by him has more evidentiary value to prove the charges against him, even if the same cannot be corroborated, but is sufficient enough in the c....

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....on would render such goods liable to confiscation under section 111, or abets the doing or omission of Such an act, or It can be seen from above reproduced section that it can be invoked only when there is an abetment or omission to render the goods liable for confiscation. There are no findings in the impugned order as to the omission or commission on the part of appellant to invoke provision ....