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2013 (1) TMI 246 - CESTAT, NEW DELHIImposition of penalty - Rule 209A of Central Excise Rules, 1944 – Penalty imposed on directors - Clandestine removal of goods without payment of duty - Short payment of duty - Assessable value determined u/s 4A i.e. declared MRP minus abatement – Misdeclaration of MRP - MEL are the owner of brand name ‘ONIDA’ - M/s. Onida Saka Ltd. (OSL) manufacture ‘ONIDA’ brand colour TVs which are sold through the group company MEL – Assessee (OSL) contended that as manufacturer had no control over the price at which the CTVs were sold by the dealers to the retail customers and, therefore, neither any duty can be demanded from OSL on the basis of higher MRP nor any penalty can be imposed on OSL and its Director Held that:- As concluding from the facts of the case Director would also stand accused of knowingly dealing with the goods which he knew were liable for confiscation and as such the penalty. MEL who was controlling the marketing of the CTVs of ONIDA brand manufactured by OSL and it is MEL who were communicating the MRP to OSL for being declared to Central Excise Department and on the basis of which assessable value was to be determined and was also circulating the price lists to various dealers containing the retail prices at which various models were to be sold. MEL have also dealt with the goods in respect of which they knew that full duty liability has not been discharged and for this reason, the same are liable for confiscation. In favour of revenue
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