TMI Blog2015 (10) TMI 1548X X X X Extracts X X X X X X X X Extracts X X X X ..... uments recovered from the security guard alongwith duty paying documents. The Learned Advocate has not disputed the reconciliation. - it is directed that the appellant is entitled to pay penalty 25% of duty alongwith duty and interest within 30 days from the date of communication of this order under Section 11AC of the Act. - Decided partly in favour of assessee. - Appeal No. : E/356,357/2011 - ORDER No. A/10950-10951/2015 - Dated:- 15-5-2015 - Mr. P.K. Das, J. For The Assessee : Shri Rahul Gajera, Advocate For The Revenue : Shri L Patra, Authorised Representative Per : Mr.P.K. Das, These appeals are arising out of a common order and, therefore, both are taken up together for disposal. 2. The relevant facts of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Tribunal in the case of CCE., Coimbatore vs Sangmitra Cotton Mills Pvt Ltd - 2004.163.ELT.472 (Tri. Chennai) and the decision of the Hon ble Gujarat High Court in the case of CCE ST vs Vishwa Traders Pvt Ltd - 2013.287.ELT.243(Guj.), which is upheld by the Hon ble Supreme Court. 4. On the other hand, the Learned Authorised Representative for the Revenue reiterates the findings of the Commissioner (Appeals). He submits that in de-nevo proceedings has been taken-up as per Remand Order of the Tribunal. Hence, the submissions of the Learned Advocate cannot be sustained. 5. After hearing both the sides and on perusal of the records, I find that the instant de-nevo proceeding has been taken up in terms of Remand Order dtd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation was not conducted properly cannot be examined at this stage. 8. Learned Advocate also submits that the penalty imposed on the Director is unwarranted, as he has no role on the alleged clandestine removal of goods. I do not find any material evidence in respect of imposition of penalty on the Director. 9. In view of the above discussions, the impugned order against Appellant No. 1 is upheld. However, the adjudicating authority had not given option to pay penalty 25% of the duty alongwith duty and interest within specified period under Section 11AC of the Central Excise Act 1944. So, it is directed that the appellant is entitled to pay penalty 25% of duty alongwith duty and interest within 30 days from the date of communic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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