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2012 (3) TMI 403 - AT - Central ExciseClandestine manufacture and removal - supply of non-duty paid ingots to MSRMPL - penalty on company - Held that: - the evidences appearing against MSRMPL that they were indulging in clandestine manufacture and clearance of rolled steel products and this case is already decided against MSRMPL. So it follows that they had been obtaining raw materials also without payment of duties. Some of the raw material suppliers had accepted their complicity had paid the duties involved. Tribunal in the case of WOODMEN INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, PATNA [2003 (9) TMI 228 - CESTAT, KOLKATA], held that penalty under Rule 209A could be imposed on natural persons only and not on a company. MSRMPL have been proceeded against separately for the offence of manufacture of rolled products from the unaccounted material dealt with in these proceedings. In that case duty has been demanded and penalty imposed. So we do not consider it necessary to impose penalties separately for buying the non-duty paid material and for this reason we propose not to impose separate penalties on MSRMPL. Appeal allowed - decided partly in favor of Revenue.
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