2024 (4) TMI 1089

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....emoval of imported scrap. The present appellant was a co-noticee along with M/s Illesh ExExports. The charge on the present appellant is that he has purchased clandestinely removed goods by M/s Illesh Exports. Hence, a penalty of Rs. 5 Lakh was imposed under the provision of Rule 26(1) of Central Excise Rules, 2002 for abatement of evasion of excise duty by M/s Illesh Exports. As regard the main noticee M/s Illesh Exports which is proprietorship firm of Shri Mohanlal Khyarilal Jain. The appeal bearing No. C/12185/2016-DB has been abated by this Tribunal vide final order No. 12815/2023 dated 20.12.2023. The appellant herein filed the present appeal seeking dropping of penalty of Rs. 5 Lakh. 2. Shri Paresh V Sheth, Learned Counsel appearing ....

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....sed on the statement of the appellant dated 08.03.2006. I find that the appellant has retracted/explained the said statement by giving an affidavit dated 07.02.2008, The Adjudicating authority has given the following finding for imposition of penalty on the appellant:- "35. Whether Shri Amrutlal Veljibhai Chanderia, Authorised Signatory of M/s. Kinjal Brass Products, Jamnagar (Noticee No.3) is liable to penalty, under Rule 26 of the Central Excise Rules, 1944. 35.1 I find that Shri Amrutlal Veljibhai Chanderia, Authorised Signatory of M/s. Kinjal Brass Products, Jamnagar, in his statement dated 08-03-2006 recorded under Section 14 of the Central Excise Act, 1944, has submitted that he was looking after entire work of M/s. Kinjal Brass P....