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C.V.R. Dikshitulu Versus Commissioner of Customs, Central Excise And Service Tax Guntur

2015 (12) TMI 1257 - CESTAT BANGALORE

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. .....

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nager of the company and as such, was responsible for production and clearance of the goods without payment of duty. Apart from the above observations made by the adjudicating authority there is no evidence, at all, to show that the said appellant wa .....

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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 t .....

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ehalf of the appellant submits that this is a third round of litigation. It is the submission that in the first round of proceedings, the adjudicating authority imposed penalty of ₹ 1,00,000/- by Order-in-Original No.12/2006 dated 12.12.2006. I .....

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mposed 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 .....

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ants. 4. After hearing both the sides, I fully agree with the learned advocate that the penalty originally imposed upon the appellant cannot be enhanced when the matter was remanded to him on the appeal filed by the appellant. The original penalty im .....

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upon the 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 servic .....

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