Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 1086 - AT - Central ExciseClandestine manufacture and clearance of medicaments - pre-deposit of penalty imposed upon them under Rule 26 of the Central Excise Rules, 2002 - stay demand - Held that:- All the four noticees are directly involved in the illegal manufacturing and clearance of the medicines. In the interest of the Revenue, some terms need to be imposed upon them especially when the main accused M/s. Gold Star Pharmaceuticals Pvt. Ltd. has defaulted in making the pre-deposit as ordered by this Bench and also considering that both M/s. Gold Star Pharmaceuticals Pvt. Ltd. and M/s. Suraj Medical Agencies are family concerns of Sh. Roshan Lal Kawatra, Sh. Kashmir Chand and Sh. Ashok Kumar. Further on legal issue also, it has been held that there is no bar in imposition of penalty on natural person if they are part of company/corporate body etc. In view of the above, hold that penalties under Rule 26 have been rightly imposed upon the appellants M/s. Suraj Medical Agencies, Sh. Roshan Lal Kawatra, Sh. Kashmir Chand and Sh. Ashok Kumar. Thus the balance of convenience is in the favour of the Revenue for imposition of penalty on these persons. Accordingly I differ with the findings recorded by learned Member (Judicial). And to avail the facility to hear the appeals, it is necessary that all these appellants M/s. Suraj Medical Agencies, Sh. Roshan Lal Kawatra, Sh. Kashmir Chand and Sh. Ashok Kumar are directed to deposit 50% of the penalty imposed upon them by the Commissioner under Rule 26 of the Central Excise Rules, 2002. Ordered accordingly consequently balance amounts of penalty shall remain waiver if penalties are deposited within six weeks and compliance reported within four weeks thereafter.
|