2023 (2) TMI 40

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....ha, Advocate for the appellant Shri Amrendra Kumar Jha, Deputy Commissioner (AR) for the respondent ORDER The limited issue in this appeal of M/s Zapak Digital Entertainment Limited, against order-in-appeal no. US/475 to 477/M II/2012 dated 7th August 2012 of Commissioner of Central Excise (Appeals), Mumbai-II, is the upholding of penalty of Rs. 1,50,000/- under rule 26 of Central Excise ....

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....d that the very same issue had been agitated in several disputes in the past with stand of the Tribunal remaining unchanged. Reliance was placed on the decision of the Tribunal in Apple Sponge and Power Ltd v. Commissioner of Service Tax, Audit-I [2018 (362) ELT 894 (Tri.-Mumbai)] and in Kakateeya Fabs (P) Ltd v. Commissioner of Central Excise, Bhopal [2018 (15) GSTL 350 (Tri.- Del.)]. 3. In vi....

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....s ambit any company or corporation or body of individual/s. The moot question is that whether such unnatural body corporate has its own mind, to have knowledge that the goods are liable for confiscation. It is common knowledge that a corporation/company is run by a Board of Directors, who are individuals. They are the trustees of the shareholders of the corporation/company. The decisions taken by ....

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....acting behind the veil of corporation/company. If in a given situation a parcel booking clerk of the Indian Railways, in order to have some personal gain, colludes with others to book the goods without any duty paying documents (though he has knowledge that the goods have to be booked on the basis of duty paying documents) and the goods are seized by the authorities at the destination point, can t....