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2010 (10) TMI 457 - CESTAT, AHMEDABADPenalty on Department officers - The impugned order of Commissioner,find that the stands officers of the department, penalized under Rule 26 as also under Rule 27, on the sole allegation that they have pre-dated their signatures so as to facilitate Shri Tejas Desai for claiming fraudulent rebate - The said findings are based on the sole statement of Shri Tejas Desai - Apart from the fact that he has retracted the statement, the Commissioner has himself come to a finding that Shri Desai has given a wrong deposition in his statement so as to mislead the investigating officers - The adjudicating authority having himself considered the said statement of Shri Desai being unworthy of credence, the same should not have been adopted by him for imposing penalty upon the officers - The said statement is in the nature of retracted statement of a co-accused and needs further corroboration by independent evidence - There being none in the present case, findings arrived at by the Commissioner cannot be upheld. Again, the appellants contention that non maintenance of proper records by the officers , would not call for penalty imposition under Rule 27 - Hence, set-aside the penalties imposed upon all the three appellants and allow their appeals.
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