2023 (1) TMI 1045

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....ESH NAIR, MEMBER (JUDICIAL) Shri. Dhaval Shah, Advocate for the Appellant Shri. V.G. Iyengar, Authorized Representative for the Respondent ORDER The brief facts of the case are that the company M/s Shree Sardar Co-operative Sugar Industries Limited cleared sugar in excess to the quota allowed to them and on this excess clearances, parallel invoices were issued whereas no duty was paid ....

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....hat as regard Shri Narendra C Solanki, he is in-charge Managing Director of the Company and was appointed as per the resolution of the company. He submits that all the activities of parallel invoices and clearance there under were made by the staff of the company and Shri Narendra C. Solanki was not looking after day to day affair, therefore, the penalty was wrongly imposed on him under Rule 26. 2....

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....d Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the records. 5. I find that the fact of clandestine removal done by the company M/s Shree Sardar Co-operative Sugar Industries Limited is not under dispute as the company has issued parallel invoices on which no ....

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....d from the employee of the company. It is also observed that the employee in their statement clearly stated that for the entire act, information is available with Shri Narendra C Solanki. Moreover, even Shri Solanki also in his statement accepted about entire modus operandi. As regard, the other two namely, Shri Devendra Ambalal Thakar and Shri Jaykant Ambalal Patel, even though the statements wer....