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2015 (12) TMI 1257 - CESTAT BANGALORE

2015 (12) TMI 1257 - CESTAT BANGALORE - 2015 (325) E.L.T. 377 (Tri. - Bang.) - Imposition of penalty - Clandestine removal of goods - Held that:- Appellant, it is seen that he was the General Manager of the Company w.e.f 2.6.1995. The clandestine removal findings against the main company are for the period from 1.1.1995 to 3.8.1995 i.e., during the period when he was not in the services of the company. On going through the findings of the Commissioner for imposition of penalty upon him, it is se .....

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penalty under Rule 209A unless there is evidence to show that such clandestine activity was being carried out with his knowledge and consent and under his instructions. - Decided in favour of appellant. - E/871/2009-SM - Final Order No. 21376/2015 - Dated:- 19-6-2015 - Archana Wadhwa , Member (J) For the Appellant : None For the Respondent : Mr N Jagadish, Superintendent (AR) ORDER Per Archana Wadhwa The challenge in the present appeal is to imposition of penalty of ₹ 50 lakhs imposed und .....

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of the demand. In the second round of proceedings, the adjudicating authority imposed penalty of ₹ 50 lakhs under Rule 209A of the erstwhile Central Excise Rules which is more than the penalty imposed by the adjudicating authority in the first round of proceedings. It is his submission that the appellant joined as General Manager of the company, M/s. Ram Poly Fibres Ltd. on 2.6.1995 while the demand involved for the period from 01.01.1995 to 03.08.1995. 3. The learned DR reiterates the fin .....

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