2024 (2) TMI 433

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....pugned order imposing penalties on both the appellants alleging that they were in the activity of clandestine removal of the goods. 2. The facts of the case are that both the appellants were Directors of M/s. Vijaya Sponge & Ispat Pvt.Ltd. and they left the company in August 2007. An investigation was initiated against the said company alleging clandestine removal of the goods on the basis of certain printouts and private records seized from the premises of the said company for the period 01.04.2006 to 07.06.2007. On the basis of that allegation, a demand of Rs.24,99,736/- was proposed against the company and also proposed to impose penalties on the appellants. Appellants did not join the investigation at initial stage. Later on, after iss....

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.... as held by this Tribunal in the case of Commissioner of C.Ex., Chandigarh vs. Gurmeet Singh [2014 (314) E.L.T. 689 (Tri.- Del.)]. He also relied on the decision of this Tribunal in the case of Commissioner of C.Ex., Meerut vs. Rakesh Singhal [2007 (208) E.L.T. 432 (Tri.-Del.)]. 4. On the other hand, the Ld.Authorized Representative for the department opposed the contentions of the appellants and submitted that during the impugned period for which allegation has been made of clandestine removal, the appellants were the Directors of the said company and looked after day to day activity of the company. Moreover, the appellants despite various summons issued to them did not join the investigation. Therefore, at this stage they cannot take imm....