2017 (11) TMI 358

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....e is that M/s. Mayur Impex having manufacturing unit are operating 100% EOU and engaged in the manufacture of the exports of readymade garment namely Maxi, Blouse, Trouser for which they have executed bond. The said company indulge in the clandestine clearance of duty free imported fabric in domestic area without payment of duty. The officers of the Central Excise, Belapur, Belapur Commissionerate....

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..... Neerav Mainkar, Ld. Counsel for the appellant submits that he was only involved in escorting the truck from Vashi to Ulhasnagar and he is not aware about offended nature of the goods therefore he should not be imposed penalty under Section 112(b). He further submits that no contravention under Section 111 was alleged in the show cause notice without allegation of contravention of Section 111, pe....

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....l their order dated 16-8-17, since present appeal on the same footing, present appellant may also be granted the same relief. 3. On the other hand, Shri. M.K. Mall, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that the role of the present appellant is different from the role of other three persons, whose appea....