2022 (8) TMI 1247

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....dan, Superintendent (AR) for the Respondent ORDER RAMESH NAIR These are two appeals against the common impugned Order-In-Appeal whereby, the learned Commissioner (Appeals) upheld the penalty of Rs.20,000 /- & Rs.8,000/- respectively. The penalty were imposed under Rule 26 with reference to a case of duty evasion made against the employer company of the appellant. 02. When the matter wa....

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..... I have carefully considered the submission made by learned Authorized Representative and perused the records. From the statement of the appellant with reference to the case against the company, there is a clear admission that the appellant have manipulated the cost of the product and the goods were clandestinely removed from the premises of the Job Worker. In these appeals, the appellant's plea ....

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.... of Central Excise Duty by manipulating the actual cost of conversion of Lead Ingots into Litharge. They were knowingly concerned in all the activities of the Company and therefore they were concerned in transporting, removing, depositing, keeping, concealing, selling and purchasing the excisable goods/Cenvetable goods which they knew or had reason to believe were liable to confiscation under Cent....