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2015 (10) TMI 910 - CESTAT MUMBAI

2015 (10) TMI 910 - CESTAT MUMBAI - TMI - Imposition of penalty under Rule 209A - Held that:- In the first case, a penalty of ₹ 5 lakhs each was imposed on Shri Shrikant Sitaram Maniyar and the present appellant. The present appellant being the chief executive officer cannot absolve himself of the responsibility. We have also gone through the said judgment of the Tribunal and keeping in view the fact that the penalty on Shri Shrikant Sitaram Maniyar was reduced to ₹ 2 lakhs, we reduc .....

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der Rule 209A of the Central Excise Rules, 1944. In the first case which is covered by order-in-original No. 09/CEX/2000 dated 27.3.2000, a penalty of ₹ 5 lakhs has been imposed on the appellant. In the second case which is covered by order-in-original No. 22/CEX/2001 dated 19.11.2001, a penalty of ₹ 50,000/- has been imposed on the appellant under Rule 209A. 2. Learned counsel for the appellant submitted that as far as the first case is concerned, the same case was decided by this T .....

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ooking after the sales and export work only. It was further submitted that in the earlier mentioned Tribunals order, the penalty on Shri Shrikant Sitaram Maniyar has been reduced to ₹ 2 lakhs and since his role is of a lower level, the penalty imposed on him should be less than ₹ 2 lakhs. It was also submitted that even though he was the chief executive officer but he was not looking after the central excise work and he was not aware of the manipulation done by the main beneficiary. .....

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