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Laxmikant G. Maniyar Versus Commissioner of Central Excise, Aurangabad

2015 (10) TMI 910 - CESTAT MUMBAI

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 hi .....

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₹ 1,75,000/-. Barring this modification in penalty, the appeal is dismissed. - decided against assessee. - APPEAL Nos. E/1785 & 1786/05-Mum - Dated:- 29-9-2015 - Mr. P.K. Jain, Member (Technical) And Mr. S.S. Garg, Member (Judicial) Shri Nitin .....

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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, .....

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is reported in 2005 (179) ELT 498 (Tri.-Mum) wherein the case against the main appellant has been upheld. The penalty imposed against the main appellant has already been upheld. It was further submitted that a penalty of ₹ 5 lakhs was also impo .....

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y. 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 ₹ .....

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it was submitted by the appellant that the main case has been remanded vide the Tribunals order reported in 2004 (167) ELT 319 (Tri.-Mum). It was further submitted that he is not aware what has happened to the case after the remand order. The appell .....

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ings in the two orders-in-original and submitted that the appellant being the chief executive officer cannot absolve himself of his responsibility of correct payment of taxes. In fact both the cases are of manipulation of records and wrongful availme .....

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