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2017 (9) TMI 1432 - AT - Central ExciseClandestine removal - penalty - Held that: - the seized documents were found from the factory premises of the appellant. In reply to show cause notice, it is stated that after roasting the Bidis, they are labelled with different brands and are recorded as labelled Bidis in the RG-12A Register and are cleared from the factory on payment of duty. It is stated that total unlabelled Bidis are recorded in their RG-12A Register as unlabelled Bidis and tax is paid on said unlabelled Bidis after roasting and branding. I find that the statement made by the appellant in reply to the show cause notice is without any substance. It is noticed that the appellant had not filed any reconciliation statement on the basis of the quantity as shown in the seized documents and the clearance of the goods as mentioned in the RG-12A Register. Penalty on manager and accountant - Held that: - they are the employees of the appellant firm and acted on the instructions of the Managing Partner of the appellant firm. There is no material available on record for imposition of penalty on Md. Serajul Haque and Shri Mihir Singha, employees of the appellant firm and the penal provisions cannot be invoked against them - the Managing Partner, Md. Jalaluddin Biswas had been directly involved in the clandestine removal of the goods. It is found that Md. Jalaluddin Biswas had admitted in his statement that the entire activities of the appellant firm is controlled by him. Therefore, the imposition of penalty is justified. Amount of penalty reduced - decided partly in favor of appellant.
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