TMI Blog2006 (12) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... 2983-2985/05 - Final Order Nos. A/128-135/2007-WZB/Ah'bad - Dated:- 20-12-2006 - [Order per] - All these appeals arise out of the order of the Commissioner (Appeals) vide his Order No. 103 to 110/2005 (Ahd-I) dated 26-6-2005 by which the order of the original authority has been upheld. 2. Heard both sides. 3. It is not disputed that this was case of clandestine removal by M/s. Amidhara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying duty, but claimed that he was only an employee and strictly adhered to the order of the employer. The other appellants are Traders who have purchased the goods clandestinely removed without payment of duty by M/s. Amidhara Enterprises and they have purchased the goods without accompanied by invoices; the payment were made in cash by one of them; another of them have recorded the receipt of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ala Prasad Sharma v. CCE, Mumbai-I - 2005 (183) E.L.T. 21 (Tri Mum) 6. I have carefully considered the rival submissions and perused the re cords. This is a case of clandestine removal by a partnership firm. No firm as a legal entity acts on its own. In this case, the entire activities relating to manufacture and removal has been attended to by Shri Mohanbhai Patel, a partner of M/s. Amidhara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw. As regards the traders, they cannot be held to be bona fide purchasers in the facts and situation of the case. It has been clearly held by the original authority and upheld by the Commissioner (Appeals) that they have knowingly received the goods without document and paid by cash. 7. While I hold the penalties are imposable on the appellants, I find some merits in the submission by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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