2003 (12) TMI 116

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....ber (T) (Oral)]. - These two appeals are directed against Order-in-Appeal Nos. 128-129/2003 in which the ld. Commissioner (Appeals) has upheld the order of lower adjudicating authority and rejected their appeal except modifying the penalty from Rs. 5,000/- to Rs. 2,000/-imposed on the company secretary of the company. 2. Aggrieved by this order, the appellants have come in appeal and have state....

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....terial and penalty and interest under Section 11AC and Section 11AB of the Central Excise Act, 1944 are not imposable. Ld. Counsel also submitted that the Secretary of the company is in-charge of the administrative affairs of the company and he does not look after day-to-day affairs of the company about Central Excise matters and, therefore, no penalty under Section 209A can be imposed. Ld. Advoca....

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....-. Ld. Advocate also invited our attention to the judgment rendered by Eastern Bench, Calcutta vide Order No. A-721/KOL/2002, dated 27-6-2002 in the case of Indian Oil Blending Ltd. v. CCE Kolkata-I wherein the duty involved was Rs. 44,36,159/- and penalty was reduced to Rs. 4 lakhs imposed under Section 11AC by following the ratio of the Tribunal's decision in the case of Escorts JCB Ltd v CCE, N....

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....mposable under Rule 173Q even if it is not imposable under Section 11AC and even if duty has been paid before issue of show cause notice. 5. We have carefully gone through various citations referred to by the ld. Counsel as well as ld. SDR and we find that this Bench in the case of Ashok Leyland Ltd. v. CCE, Chennai, 2003 (156) E.L.T. 995 (Tri. - Chennai) and also in the matter of G.K. Steels (....