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2016 (12) TMI 208 - CESTAT CHENNAIDemand - Clandestine removal - Held that: - It is noticeable from the finding recorded by the adjudicating authority that conduct of the appellant was good and accounts maintained were trustworthy, as is Revealed from para 12.02 of the adjudication order. He records that there was no doubt about the conduct of the appellant. But surprisingly in para 12.03, he imputed culpability of the appellant for no reason stated. In such circumstance, decision of the authority is arbitrary and is liable to be set aside From the finding recorded by Adjudicating Authority any mischievous conduct of the appellant is not appreciable. Therefore imposition of penalty under section 11AC as well as Rule 25 of the Central Excise Rules, 2002 is uncalled for. In absence of mens rea of the Managing Director, penalty imposed on him is also unsustainable - appeal disposed off - parties are allowed only on penalty aspect - decided partly in favor of appellant.
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