TaxTMI 
TaxTMI 
TaxTMI 
2019 (6) TMI 78
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....t the appellant is an MBA had joined Aravali India Ltd., Hissar in 1992, which was engaged in the manufacture of Rigid PVC Pipes and G.I. Pipes. Shri Vinod Kumar Bansal was the main share holder and Managing Director of the Company. In the year 2000, Shri V. Kumar Bansal established a new company under the name and style - "Dollar Polly Pipes (India) Ltd. ("DPPL" for short) at Patiala district having its corporate office at Panchkula. The appellant was appointed as Director (Marketing) and thereafter he resigned from Aravali India Ltd., Hissar. The production of Rigid P.V.C. Pipes started in the year 2002 in the said new company "Dollar Poly Pipes". Besides the appellant, there were two more Directors viz. Shri Nand Lal and Shri Rajendra Ku....
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.... company, and has not signed documents as Director of the said company, and further stated that he (D. Bansal) is responsible for overall performance, tax compliance, labour law compliances, etc for the company. Thereafter, an appellate order was passed by the Additional DGFT, New Delhi dated 03.08.2012 being in appeal against the order of adjudication No.9/2-AM-06-ECA-Jt-DGFT/LDH dated 14.06.2006, wherein penalty was imposed on DPPL and its directors, including the present appellant, for non-fulfilment of export obligations against advance authorisations (i) No.3010040024 dated 27.01.2005, (ii) No.3010040420 dated 14.02.2005, (iii) No.3010040735 dated 1.3.2005 and (iv) No.3010040734 dated 1.3.2005. 3. The ld. Additional DGFT concluded by ....
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....ilar affidavit before the Executive Magistrate, Panchkula on 13.06.2005, as hereinabove mentieond in the case of DPPL. vide another order-in-appeal No.F-11/249-270-11/ECA/225 dated 17.11.2011 against the order of adjudication no.57.01/AM 2009/CHD dated 25.06.10, passed by the Joint DGFT, Chandigarh, in the matter of Shivalik Plastichem India Ltd. and its directors and ex-director, imposing physical penalty for non-fulfilment of export obligations against advance licence no.2210000/049 dated 22.12.2004; the ld. Addl. DGFT, New Delhi held that the present appellant and one Shri Raj Kumar, Ex-Director are not responsible for the default by the said Shivalik Plastichem and ordered deletion of their names from the adjudication order dated 25.06.....
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....Sea Port and further demand of customs duty on the same, amounting to Rs. 7,82,711/-, which was foregone at the time of import. Further, proposal to impose penalty under Section 112 (a) and (b) and /or under Section 114 A on the present and the past directors including the present appellant-Shri V.K. Anjan. 8. Further, show cause notice proposed to confiscate 800 MT. of PVC resins having assessable value of Rs. 3,39,02,757/-,imported through ICD, Tughlakabad, by DPPL, with similar proposal to confiscate and demand duty amounting to Rs. 96,66,209/- along with penalty. Further, as regards import by Shivalik Plastichem for import of 280 MT of PVC resins, having assessable value of Rs. 1,15,40,196/- through ICD, Tughlakabad, for demand of duty....
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....te that he was appointed as General Manager of DPPL, though he remained a Director for sometime only and resigned on 15.03.2004, and further stated that he had informed the Asstt. Commissioner of Central Excise, Chandigarh, DGFT and others, and stated that he is no longer associated with the said company, DPPL and Shivalik Plasticam and also relied upon the affidavit of the subsequent Director, which is referred to hereinabove, by which he stated that the present appellant is nowhere responsible for any dues and for any type of fiscal liability of these companies. Accordingly, he prays for allowing the appeal. 12. Ld. Authorised Representative for Revenue have relied on the impugned order. Further, ruling in the case of Mamta Garg - 2018 (....