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2017 (7) TMI 53 - CESTAT NEW DELHIConfiscation - penalty - goods were not entered in the specified Register RG-1 - Held that: - the involvement of the appellant in contravention of the provisions of law of Central Excise has been found - looking to the facts that the goods were lying in the factory premises only for which RG-1 register was not produced, the penalty is reduced to Rs. one lakh only. Seizure of goods - the invoices were produced on 30th June 2010, i.e. after two days of seizure, but those invoices were not examined by the Revenue - Held that: - those invoices were not examined by the Revenue, neither at the level of original adjudicating authority nor at the appellate stage. Therefore, the impugned order in the case of appellant M/s Aarkaylite Electricals is hereby set aside and the matter is remanded to the original adjudicating authority, who shall examine the invoices/documents produced by the appellant and after giving opportunity of personal hearing - appeal allowed by way of remand. Penalty on Shri R.K. Gupta, who is working only as a part time Clerk cum Accountant at a remuneration of ₹ 1000 per month with M/s Prakash Switchgear - The department’s stand is that Shri R.K. Gupta has dealt with excise records and abetted the assessee appellant, M/s Prakash Switchgear in suppression of facts with intent to evade payment of duty of Central Excise - Held that: - the fact that Shri R.K. Gupta had taken RG-1 register, itself shows that he is equally responsible for contravention of Central Excise law. From the records and submissions of both the sides, there is no dispute that he is a part time employee, who is working on a small remuneration of ₹ 1000/- a month; therefore, taking a lenient view, the penalty imposed on him of ₹ 1 lakhs is reduced to ₹ 1000/- only. Appeal allowed - decided partly in favor of appellant and part matter on remand.
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