2026 (5) TMI 1115

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....2 [the Customs Act] 2. The appellant is the Director of M/s. Eravat Steels. It is stated that Gurmmet Singh, Director of M/s. Sarveshree Industries Ghatablillod had given the unit on lease to M/s. Eravat Steels and its Director as per the Memorandum of Understanding dated 24.01.2007. 3. A show cause notice dated 24.08.2012 was issued by the Directorate General of Central Excise Intelligence [DGCEI] In respect of the appellant the show cause notice mentions: "18.6 Statement of Shri Gurmmet Singh, the then Director of M/s Sarveshree Industries Ghatabillod had also been recorded by the Senior Intelligence officer, DGCEI, RU, Indore on 12.11.2010 wherein he interalia stated that he was the Director of M/s Sarva Shree Industries G....

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....teel had taken the unit of M/s Sarveshree Industries Pvt. Ltd. on lease for manufacture of MS bar and they were responsible for purchase of raw materials (MS Ingots) as per the said memorandum. It is also reflected that Shri Abhay Gupta had willfully mis-stated that they had no control in M/s Sarveshree Industries Pvt. Ltd." (emphasis supplied) 4. The show cause notice called upon the appellant to show cause as to why penalty should not be imposed upon him under section 112(b) of the Customs Act. 5. The appellant filed a reply and denied the allegation made therein. The Commissioner, however, confirmed the demand proposed in the show cause notice for the reason that the evidence brought on record including gate passes, invoices, le....