TMI Blog2014 (7) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... e justified nor in accordance with the provisions of law. The entire idea of depositing the dues alongwith 25% of penalty within a period of 30 days from the passing of the order by the original Adjudicating Authority gets defeated if the appellant who has chosen to ignore such an option on that particular point of time is extended the same after a gap of period, at the appeal stage. As such, I find no merits in the prayer of the learned advocate to reduce the penalty to 25%. - Decided against assessee. As regards penalty of ₹ 50,000/- on Shri R.P. Sharma, the Manger of the company. I find that there is no direct evidence on record indicating his involvement in the clandestine activities. He was only an employee of the company and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition, the Revenue officers recovered three loose papers showing details of cash sales of gutkha and pan masala pertaining to the months of July, August and September 2003. The appellant admitted that the entries made in the said loose papers relate to the clandestine clearance of their final product. Accordingly, they debited the duty on 28/12/03. 4. On the above basis proceedings were initiated, which culminated into an order passed by the original Adjudicating Authority. Apart from confirming the demand, he also imposed penalty of identical amount under Section 11AC of the Central Excise Act, 1944 on the manufacturing unit. Penalty of ₹ 50,000/- was imposed upon the Manager. The original Adjudicating Authority, extended the opt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only when such an option was not extended by the original Adjudicating Authority, various courts have held that the same can be extended by the higher appellate forum. In as much as in the present case the appellant was given the said option, the appellants prayer cannot be accepted at the second appeal stage. As regards penalty on the Manager, he submits that he was the person looking after day-to-day affairs of the company and as such imposition of penalty upon him is justified. 8. After carefully considering the submissions made by both the sides, I confirm demand of duty of ₹ 14,00,100/- as not contested. As regards, penalty, I find that the allegations against the appellant is that of clandestine manufacture and clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted if the appellant who has chosen to ignore such an option on that particular point of time is extended the same after a gap of period, at the appeal stage. As such, I find no merits in the prayer of the learned advocate to reduce the penalty to 25%. Accordingly the appeal filed by M/s Kuber Tobacco Products Pvt. Ltd. is rejected. 10. As regards penalty of ₹ 50,000/- on Shri R.P. Sharma, the Manger of the company. I find that there is no direct evidence on record indicating his involvement in the clandestine activities. He was only an employee of the company and in the absence of any evidence to implicate him, I, by extending the benefit of doubt to him set aside the penalty of ₹ 50,000/- imposed upon on him. Both the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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