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2014 (11) TMI 620 - HC - Central ExciseImposition of penalty - Rule 26 of Central Excise Rules, 2002 - Clandestine removal of goods - Held that:- Extensive role attributed to the present appellant as a Director to M/s. SAPL to M/s. Deora Wires (DWNMPL) as also an authorised signatory of SHEL, not only he had knowledge at every stage, while removing, keeping, selling, concealing the excisable goods and it would not have been possible without his active role and connivance with other buyers. The Commissioner (Appeals) has rightly levied penalty for his having contravened the statutory provision and the rules and the Tribunal was justified in confirming the same. Although, the discussion with regard to the confirmation of penalty is very brief that itself cannot deter us from upholding such findings of the Tribunal inasmuch as the Tribunal, while concurring with the reasonings of the Commissioner (Appeals) in imposing the penalty need not have elaborated his role and the provision of Rule 26. It also need not have any specific terms holding the person liable for penalty with both the adjudicating authorities below have discussed elaborately the role of appellant and the order of the Tribunal also attributes such clandestine removal and confirmation of demand of duty to the Director of SAPL against the company also the penalty has been confirmed in way of confirmation of demand on duty. - Decided against assessee.
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