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2017 (5) TMI 334 - AT - Central ExcisePenalty u/s 11AC on the company - appeal was earlier dismissed on the ground of non-supply of relevant documents namely, statements, Panchnama etc. relying which allegation of clandestine removal was made - Held that: - the authorities below even though imposed penalty under Section 11AC of CEA, 1944, however, not extended the benefit of discharging 25% of the penalty imposed on fulfillment of the conditions laid down under the said provision. Penalty on director - Held that: - With regard to penalty imposed on the Director Shri Neemit Punamiya and Shri Kanayalal M. Bhanushali, transporter, the ld. Commissioner (Appeals) has recorded a detailed finding about their involvement in the act of removal of goods without payment of duty. Penalty on employees - Held that: - the said employees had acted as per direction of the Director of the Company who was managing day to day affairs. In these circumstances, the penalty imposed on the employees seems to be little harsh - penalty imposed on each of the employees namely, Shri Raghunath Malik and Shri Hemal Rameshbhai Desai is reduced from ₹ 1.50 lakh and ₹ 1.0 lakh to ₹ 50,000/-. Appeal allowed - decided partly in favor of appellant.
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