TMI Blog2005 (9) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... eing taken up together. No. E/3829/03-NB(S) is filed by Sh. P.V. Malhotra, Executive Director against the imposition of penalty. The Revenue has also filed appeal for enhancement of the penalty. Revenue filed second appeal against the impugned order whereby confiscation of semi-finished goods was set aside. 3. The contention of the learned Counsel, appearing on behalf of Sh. P.V. Malhotra, app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the request of Marketing Division to the Managing Director and also orders passed by the Managing Director were also routed through him. Therefore, he is liable for penalty. The reduction of penalty by the Commissioner (Appeals) is also not sustainable. 5. The contention of the Revenue, in the second appeal, is that the unfinished goods were stored along with the finished goods in such a way t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tution cannot be possible without active consent and knowledge of the appellant, but there is no evidence to show that actually this substitution was on the asking of the present appellant. In these circumstances, the imposition of penalty is not sustainable and hence set aside and the appeal filed by Sh. P.V. Malhotra is allowed and appeals filed by the Revenue are dismissed. In respect of second ..... X X X X Extracts X X X X X X X X Extracts X X X X
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