TMI Blog2013 (5) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... th the relevant invoices support the Revenue’s case that the appellants were clandestinely manufacturing and clearing excisable goods without payment of duty during the material period. Therefore the demand of duty/interest/penalty are all sustainable. Thus, appeal is dismissed. However, the separate penalty imposed on the proprietor of Srinidhi Packaging cannot be sustained. For the same offence, there cannot be separate penalties on the proprietor and his concern. - E/38 & 39/2008 - - - Dated:- 8-3-2013 - SHRI P. G. CHACKO, J. For the Appellant: Mrs. Vijaya Prakash, Advocate For the Respondent: Ms. Sabrina Cano, Superintendent (AR) JUDGEMENT P. G. Chacko; These appeals are directed against the appellate Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinely manufactured and cleared by Srinidhi Packaging and hence without following central excise procedure or paying central excise duty and hence they should pay up the duty under the proviso to Section 11A (1) of the Central Excise Act with interest thereon under Section 11AB of the Act and also should pay penalty equal to duty under Section 11AC of the Act. According to the lower authorities, the proprietor, Shri Ashok Kumar should pay separate penalty of Rs.10,000/- under Rule 26 of the Central Excise Rules, 2002. 3. The learned counsel for the appellants submits that Srinidhi Packaging was only undertaking job work for Aabcee Packaging as the latter did not have the required machinery. It is submitted that the benefit of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act indicates that his factory was set up way back in April 2004 and started manufacturing activity since then under registration with the department. The statement also indicates that the factory was capable of manufacturing corrugated boxes. The statement also showed that the raw materials were purchased in the name of Aabcee Packaging owned by his father inasmuch as the latter did not have the required machinery. Shri Ashok Kumar also admitted duty liability and also paid the duty and interest thereon. Shri Ashok Kumar also admitted that the manufactured product was cleared under his fathers invoice and, that too, without payment of duty. Shri Ashok Kumar never retracted any of his statements. These statements coupled with the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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