TMI Blog2012 (12) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... It appears that both the authorities below construed the provisions of sub-section (2) read with its proviso in erroneous manner defeating the spirit of law. In view of the above, notice is hereby issued to respondent No. 2, 3 & 4 before first appellate authority who are Shri Ashok Kumar Choudhary, Shri Bhajan Lal Agrawal and M/s. Seth Bansidhar Kedia Steel Pvt. Ltd. to show cause as to why approp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose thereof:- Whereas the investigations in the case probe appear to indicate that Shri Ashok Kumar Choudhar, i.e. Noticee No. 2, Director, M/s. MFPL, is the person who was directly concerned with the overall functioning of the said company and in particular, with regard to the discharge of their Central Excise obligation. Incrementally, it appears that he was instrumental in the suppr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eas, it further appears that Shri Bhajanlal Agarwal i.e. Noticee No. 3, Broker, dealing in the Iron Steel products, was in contact with M/s. MFPL and the customer i.e. M/s. BSKSPL Unit-I (Noticee No. 4), in causing sale of M.S. Ingots manufactured by the former to M/s. SBKSPL Unit-I, without payment of CE duty, and he and M/s. SBKSPL Unit-I, i.e. Noticee No. 4 have, thus, orchestrated and facili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penal consequence of law under Rule 26 of Central Excise Rules, 2002. 2. While learned Adjudicating Authority was of the view that from 13.7.2006 a proviso was introduced to grant immunity from penalty where the duty, interest and 25% of duty towards penalty is deposited prior to issuance of show cause notice, there was no blanket immunity granted by Section 11A of Central Excise Act, 1944. Disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is hereby issued to respondent No. 2, 3 4 before first appellate authority who are Shri Ashok Kumar Choudhary, Shri Bhajan Lal Agrawal and M/s. Seth Bansidhar Kedia Steel Pvt. Ltd. to show cause as to why appropriate penalty should not be imposed on them as per show cause notice issued. They are required to reply to show cause notice to the Tribunal on or before 24th January, 2013 on which dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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