TMI Blog2007 (6) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri M.V. Ravindran, J. REPRESENTED BY : Shri R. Nair, Advocate, for the Appellant. Shri K.J. Sanchej, DR, for the Respondent. [Order]. All these appeals are directed against Order-in-Appeal dated 1-8-2005 and 22-8-2005 which upheld the Orders-in-Original confirming the demand, imposition of penalties and confiscation of the seized goods. 2.1 In appeal No. C/1543/05 the assessee is in appeal against confirmation of the demand and imposition of equivalent amount of penalty under Section 112(b) read with Section 114(a) of the Customs Act, and also against redemption fine imposed. 2.2 In appeal No. C/1545/05 the assessee is in appeal against confirmation of the demand of Rs. 6,28,983/- and imposition of equivalent amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, these appeals. 5. Learned Advocate appearing on behalf of the appellant submits that the appellant firm, in order to end litigation, has instructed him not to challenge the amount of duty involved in these appeals. As regards the balance amount of duty payable in appeal No. C/1545/05 it is his submission that they are ready to discharge that duty liability. It is his further submission that the penalties imposed on the firm are unwarranted as the firm have already deposited the entire amount of duty involved in this case. He submits that the Tribunal has been holding consistently that once the entire amount of duty is deposited before the issuance of the show cause notice, no penalty is imposable. As regards the penalties imposed on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the fact that they have played an active role in removal of the goods from E.O.U. 7. Considered the submissions made at length by both sides and perused the record. As submitted by the learned Advocate since they are not challenging the amount of duty, confirmation of duty amount is upheld. It is undisputed that the appellant firm have discharged the entire amount of duty liability before the issuance of show cause notice excepting an amount of Rs. 66,641/-. The penalties imposed on the appellant firm are under the provisions of Section 114(a)/l12(B). Since the penalties imposed on the appellants is a composite penalty, to my mind, the penalties imposed on them can be considered as penalty imposed under Section 114(a) of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in appeal No. C/1543/05, the same is not being challenged, and hence, the impugned order to that extent is upheld and no interference is called for. As regards redemption fine imposed on the appellants in appeal No. C/1545/05, the same seems to be excessive, and hence, in the facts and circumstances of the case is reduced to Rs. 1,50,000/- to meet the ends of justice. 8. As regards the penalties imposed on the partners of the firm, I find that the issue involved in this case is covered by the decision of the Division Bench in the case of Jaybee Industries (supra) wherein the Tribunal has held as under :- It is settled law that, where a penalty is imposed on a partnership firm, no separate penalty shall be imposed on any of its partn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was responsible for the conduct of the business of BHEL. Rightly the Commissioner has not proceeded against the appellant as a person who was In-charge and responsible for the conduct of the business at the time when BHEL committed default in paying the duties as adjudicated upon by the earlier orders. Commissioner proceeded against the appellant under Rule 209A, which can apply only to a person who dealt with the contraband article, not as manufacturer. Appellant had no dealings with the contraband article otherwise than in his official capacity as an employee of BHEL, the manufacturer. So, by no stretch of imagination can the appellant fall within the purview of Rule 209A of the Central Excise Rules. Therefore, the Commissioner was clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
