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2023 (9) TMI 912 - CESTAT HYDERABADProcess amounting to manufacture or not - appellant has been receiving basic raw materials from their principals and were fabricating the goods - Levy of personal penalty on Managing Director - HELD THAT:- The detailed findings show that the appellant was indeed engaged in activity amounting to manufacture in terms of Section 2(f) of CE Act 1944 and has also indulged in suppressing the facts which have come to light because of the investigation undertaken by the Department. Accordingly, there are no merits in the Appeal filed by the appellant, both on account of merits as well as on account of limitation. The Appeal filed by Sri Sai Ram Industrial Equipments Pvt Ltd is dismissed. In case of personal penalty imposed on Shri K. Rambabu, Managing Director, since the Adjudicating Authority has not brought out the role of appellant resulting in the non-payment of service tax which nevertheless is a negligence on his part, the penalty of Rs 5,00,000/- is reduced to Rs 1,00,000/-. Appeal disposed off.
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