TMI Blog2007 (9) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Archana Wadhwa, Member (J)]. Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner of Central Excise, vide which he has imposed personal penalties of Rs. 2 lakhs on Shri Jaiprakash R. Jalan and of Rs. 20 lakhs on Shri S.V. Sethia, under the provisions of Rule 209A of Central Excise Rules. 2. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were being made by way of accounts payee cheques. We have seen the statements given by the said person during the course of investigation. There is nothing in the said statements to suggest that the appellants had any knowledge about the non-duty paid character of the fabrics. It has not been shown to us by the ld. DR that there is any legal obligation on the purchaser of the fabrics to receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... small percentage of commission. As such, the said appellant has no connection with the duty paid or non-duty paid character of the fabrics. The Commissioner has imposed penalty upon him on the sole ground that he did not receive Central Excise invoices so as to satisfy himself about the duty paid character of the processed fabrics, without appreciating that there is no requirement under law for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at they were aware of the fact that M/s. Anu Textiles Mills Pvt. Ltd., was clearing the fabrics without payment of duty, neither has it been shown to us that the said appellants was beneficiary of the clandestine activities of the processor. In the absence of such evidence, we are of the view that penalties imposed upon the said two appellants cannot be upheld. Accordingly, we set aside the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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