9911796707
TMI Blog2013 (11) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... s M/s Met India, Bhimpore, Daman (main appellant) and Shri Prakash M. Sheth, Authorised Signatory of main appellant, against OIA No. CS/18-20/DMN/NDMN/2011-12, dt.27.07.2011 passed by Commissioner (Appeals), Vapi. 2. Brief facts of the case are that the main appellant was engaged in the manufacture of copper rods and bars, copper strips/flats, copper tubes and pipes etc. The officers of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was only shortage of 2480 kgs of copper bars instead of 5985 kgs (5985-3505=2480 kgs) and voluntarily paid Rs.1,59,722/- as duty leviable on 2480 kgs of copper bars, found short, from PLA register on 20.11.2006. Two separate show cause notices were issued for excess goods detected and goods found short against which appellant filed appeals with Commissioner (Appeals) against separate orders. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the quantity of 3505 kgs in the short found quantity, the exact shortage could be only 2480 kgs on which duty, after allowing cum-duty benefit, could be only Rs.1,76,086/- which already stands paid by the appellants. It was also his case that 25% option of reduced penalty payable under Section 11AC was not extended to them, which may be extended to them. 3.1 So far as appeal of Shri Prakash M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23.07.2010 passed by this very Bench in the proceedings arisen out of the Panchnama dt.15/16.11.2006, it was held that there was no excess of 3505 kgs of copper rods and the same quantity was actually quantity of bars manufactured by the main appellant. Accordingly, if that quantity taken as excess is set off against the shortages, the net shortage comes to only 2480 kgs on which duty liability ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s observed that he was well aware of the day to day activities of the main appellant and was also aware of the shortages. Being authorized signatory, he should have explained the shortages satisfactorily which have been accepted by the main appellant. Since he could not do so, penalty is imposable upon him. However, since the original duty demand of Rs.3,83,863/- stand reduced to Rs.1,76,086/- in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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