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2016 (11) TMI 861 - AT - Central ExciseClandestine removal of manufactured goods - Plastic Lay Flat Tubes, Plastic Films etc. falling under Chapter 39 of Central Excise Tariff Act, 1985 - Held that: - I find that the appellant M/s. Vardhman Polypacks had paid the entire amount of duty, interest and penalty within 30 days from the date of order, accordingly, they are eligible to the benefit to discharge 25% of penalty as observed in the Order-in-Original. Since, they had complied the condition laid down in the said Order, accordingly, the appeal is infructuous and dismissed as withdrawn. In the case of the Appellant, Shri Haresh D. Shah, partner, the penalty is unsustainable as penalty on partnership firm has already been imposed and confirmed by the authorities below, in view of the decision of the Hon'ble Gujarat High Court in the case of Pravin N. Shah vs. CESTAT [2012 (7) TMI 850 - GUJARAT HIGH COURT]. As regards the personal penalty on Shri Satyendra R. Yadav, employee of the, keeping in view the role played by him and his position in the Firm, and in the interest of justice, the penalty is reduced from ₹ 25,000/- to ₹ 10,000/- Appeal disposed off - decided partly in favor of appellant.
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