TMI Blog2015 (12) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... lved in the clandestine removal of the goods and therefore, penalties imposed under the Rule 26 of the Rules would be warranted. The words ‘in any manner’ in Rule 26 of the Rules has wide amplitude and covered. The Appellants herein were directly involved in clandestine removal of goods. The decision of the Tribunal in the case of Dhanlaxmi Garments (2008 (4) TMI 296 - CESTAT AHMEDABAD) is in the context of the removal of the goods under CT-3 certificate and the said case law would not be applicable in the present case. We agree with submission of the learned Advocate that the appeal filed by Shri Matadin N. Sharma is to be abated as the Appellant died. Revenue filed the appeal against the order of the Commissioner (Appeals) for extending c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Adjudication order, subject to the cum-duty benefit was extended to the Assessee. Both the Assessees and the other noticees filed appeals against the demand of duty alongwith interest and penalties. Revenue filed this appeal against the impugned order to the extent of cum-duty benefit was allowed. 2 The learned Advocate fairly submits that both the Assessees have already paid the duty and therefore, they are not contesting the demand of duty. It is submitted that the penalties imposed on the Assessees under Section 11AC of the Act without giving the option to pay 25% of the duty as per Section 11AC of the Central Excise Act, 1944. He relied upon the decision of Hon'ble Gujarat High Court, in the case of CCE Vs Swati Chemicals Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Managing Director of M/s Sarla Polyester Ltd. Rs.15,000.00 b) Shri Krishnakumar Jhunjhunwala, Managing Director of M/s Satidham Industries Ltd. Rs.15,000.00 c) Shri Sanjay Karandikar, Director of M/s Sarla Polyester Ltd. Rs.15,000.00 d) Shri Sanjay Karandikar, Authorised Signatory of M/s Satidham Indus. Ltd. Rs.10,000.00 6 We find that the above Appellants are directly involved in the clandestine removal of the goods and therefore, penalties imposed under the Rule 26 of the Rules would be warranted. The words in any manner in Rule 26 of the Rules has wide amplitude and covered. The Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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