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2013 (6) TMI 7 - CESTAT NEW DELHIClandestine removal of goods - non-inclusion of certain elements to the assessable value as well as discrepancies in recorded operating result - duty demand with equivalent amount of penalty - Held that:- Duty demand and penalties have under gone modification to the extent indicated against each allegation. That calls for re-computation of duty demand and penalty as well as interest on confirmed part of adjudication which shall be carried out by the Adjudicating Authority as soon as he receives this order. He shall only re-do the adjudication in respect of two limited aspects of remand as aforesaid. Penalty against Shri Neeraj Kumar Aggarwal is concerned we are in part agreement with Revenue as it is the established fact that the duty demand of ₹ 24,800/- has not resulted in vain but on discovery of cogent evidence and contumacious conduct of the appellant by investigation. Therefore, plea of the appellant of no mala fide does not get approval. As the questionable conduct and oblique motive of appellant is on record in the preceding paragraphs as well as nexus of both the firm is appreciable from the record in view of mass scale evasion noticed on different counts as aforesaid there should be penalty of ₹ 1 lakh on Shri Neeraj Kumar Aggarwal. His appeal is partly allowed. Penalty imposed on Shri Satyavan Singh is concerned his knowledge is attributable to the evasion. But his pre-meditated mind to cause evasion does not appear to be present in the entire discussion and findings of Adjudicating Authority. No doubt, he was authorised signatory. But, there is no scope to annul penalty fully in his appeal. However, in view of aforesaid appreciation of absence of his ill intent penalty imposed on Shri Satyavan Singh, authorised signatory of Sukalp Agencies is reduced to ₹ 10,000/-.
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