TMI Blog2013 (12) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... r Metal Ltd. is as regards clandestine removal of aluminum foils and aluminum coils - There is no demand of duty on M/s Archer Metal Ltd for aluminum scrap either removed clandestinely or otherwise - both the appellants have dealt with the goods which are liable for confiscation - the appellants have made out a case for waiver of pre-deposit of amounts involved. As regards the appellant Shri R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies Rs.4 lakhs each on Shri R.K. Virani and Shri Anup Tekwani and penalty of Rs.50,000/- on Shri Ketan Delawala, all under Rule 26 of Central Excise Rules, 2002, imposed by adjudicating authority. 2. The above said penalties have been imposed on the ground that the appellant have dealt with the goods which they have knowledge that these are liable for confiscation. 3. Heard both sides and peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ani and Shri Ketal Delwala, have made out a case for waiver of pre-deposit of amounts involved. 5. As regards the appellant Shri R.K. Virani, we find that in his statement he has indicated that they have procured aluminum coils/foils from M/s Archer Metal Ltd. The evidence on record needs to be gone into details as regards the role played by him in respect of such dutiable products. We are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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