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2016 (11) TMI 40 - AT - Central ExciseImposition of personal penalties - Rule 26 of the Central Excise Rules, 2002 - under valuation of clandestine removal of goods - Held that: - I do find that the adjudicating authority has attributed a direct role played by Shri Sanjay V. Karkare. The individuals namely Ms. Meena Bhandare, Ms. Bhagyashree Joshi and Shri Ajay Balbhar have categorically stated that Shri Sanjay V. Karkare was directing them to manipulate and to record the transactions in respect of sales of the Company. I am not convinced that Shri Sanjay V. Karkare has any case in his favour in respect of non-imposition of any penalties. Accordingly in the facts and circumstances of the case, I hold that the penalty of ₹ 1,00,000/- under the provisions of Rule 26 of CER, 2002 is correctly imposed - appeal rejected. Imposition of penalties on Mrs. Geetu S. Gidwani - undervaluation of clandestine removal of goods - Held that: - there is nothing on record to indicate Mrs. Geetu S. Gidwani had played any active role in such under-valuation of clandestine removal of the goods nor the adjudicating authority has indicated any reason for imposing penalty on appellant, hence the penalty imposed on Mrs. Geetu S. Gidwani is liable to be set aside - appeal allowed. Appeal disposed off - decided partly in favor of appellant.
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