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2022 (8) TMI 1247 - CESTAT AHMEDABADLevy of penalty u/r 26 of CER - manipulation of costing and the clandestine removal of the goods from the Job Worker’s Factory premises - HELD THAT:- From the statement of the appellant with reference to the case against the company, there is a clear admission that the appellant have manipulated the cost of the product and the goods were clandestinely removed from the premises of the Job Worker. In these appeals, the appellant’s plea is that he was working as Import/Export Manager and not dealt with the transaction made with the Job Worker. The appellant is the sole Authorised Signatory for the company and he has given statements with reference to the offence committed by the company. Therefore, his submission that he was not involved in the activity of Job Work has no support. The learned Commissioner (Appeals) has already taken a lenient view and substantially reduced the penalty from Rs.50000/- and Rs.20,000/- to Rs.20,000/- and Rs.8,000/- respectively. The role of the appellant is clearly established therefore, no further relief can be extended to the appellant. Appeal dismissed.
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