2018 (3) TMI 1047

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....ommissioner (AR) for the respondent Per: Ramesh Nair The appellant is an employee of 100% EOU who has been signing the documents of 100% EOU which indulged in mis-using the EOU scheme and diversion of the goods in domestic market without payment of duty. 2. None appeared on behalf of the appellant. 3. In the grounds of appeal it was submitted that the appellant is only an employee of S....

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.... 4. Shri VK Agarwal, Learned Additional Commissioner (AR) appearing on behalf of Revenue reiterates the findings in the impugned order. 5. On a careful consideration of the submissions made by the Learned AR and the submissions made in the grounds of appeal, we find that the appellant is merely an employee and the issue on merits in respect of the company involved is of various provisions of 1....