2017 (9) TMI 1316

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....R.) For the Respondent ORDER Per Shri P. K. Choudhary Briefly stated the facts of the case are that the appellant is engaged in the manufacture of printed aluminium collapsible tubes classifiable under Chapter 76 of the Central Excise Tariff Act, 1985. The Central Excise officers of Anti-Evasion Wing of Kolkata-VII Commissionerate, searched the factory premises and office-cum-residential premis....

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.... respect of demand as in Sl. No.1. 3) Penalty equal to duty under Section 11AC of CEA, 1944 for removal of the goods without payment of duty showing false/fake TR-6/GAR-7 Challans as payment documents in respect of demand as in Sl. No. 1. 4) Demand of Rs. 7,92,358/- (Rs.7,42,552/- + Rs. 49,806/-) under Section 11A (2) of CEA, 44 as recoverable under proviso to Section 11A (1) CEA, 1944 to be pai....

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....Exchequer with motive to evade payment of Central Excise duty by M/s. Alco Prints Pvt. Ltd. 9) Penalty of Rs. 10,000/- on Sri Utpal Dey (Noticee No.3) of impugned order-in-original dated 11.05.2011 under Rule 26 (1) of Central Excise Rules, 2002 was also upheld as he has not filed any appeal and as was also instrumental in taking active role in connection of the said defrauding of duty by M/s. Al....

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....tion of Rule 8 (3A) of the Rules. The relevant portion of the findings of the Commissioner (Appeal) is reproduced below: "I have carefully gone through the case records and written submissions. The appellant has only contested penalty imposed upon the company for default payment and personal penalty upon the Director Sri B.N. Jain. The appellant admittedly paid the duty and interest. Therefore al....