2022 (6) TMI 427

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....e Rules, 2002. 2. M/s. Alcome Overseas Pvt. Ltd. (hereinafter referred to as "M/s. AOPL") was engaged in duty free import of perfumery compound, glass bottles, spray pumps, dibbi manufacturing and export of perfumes. M/s.AOPL imported duty free raw materials under Advance Authorisation and after fulfilment of export obligation, the leftover stock of raw materials were diverted in the domestic market. It has been alleged that M/s. AOPL has diverted the imported goods procured duty free to the Appellant firm. 3. M/s. Allure International is a partnership firm involved in production of perfurmery products and the partners are - 1. Mr. Hansraj Manghani, 2.Mr. Narinder Manghani 3.Mr. Deepak Manghani 4.Mr....

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....04 (164) EALT 339 (Tribunal). Further, on the ruling in the case of Aditya Steel Industries - 1996 (84) ELT 229 (Tribunal). He also urges that penalty should not be imposed on the partnership firm. Moreover, the appellant, Shri Pankaj Khubani was a partner for the name sake with the Manghani Brothers, who were managing the firm. The said Manghani Brothers are the Director in the Alcome Overseas Pvt. Ltd. It is further urged that this appellant is a partner for name sake and working as employee, was under the control of the Manghani brothers. Accordingly, it is urged that penalty against the appellant, Shri Pankaj Khubani may be set aside. 10. Ld. Departmental Representative for the respondent /Department relies on the impugned order. ....

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....ther revealed during investigation that AOPL did not submit monthly return after August, 2006 nor maintained the stock registers for receipt and issue of duty free goods after December, 2006. Maintenance of such records was mandatory in terms of Rule 5 of Central Excise Rules. 12. It is further evident that in the course of investigation, Shri Pankaj Khubani, inter alia, stated that he was more or less a dummy partner in Allure International Ltd. and the actual persons controlling over the firm are Manghani Brothers. Further, he was working on the directions of the Manghani Brothers. Although AOPL procured duty free materials etc. for manufacture of goods for export but most of the time, such duty free inputs were transferred to DTA, wit....