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2016 (8) TMI 1018 - CESTAT AHMEDABAD

2016 (8) TMI 1018 - CESTAT AHMEDABAD - TMI - Imposition of penalty - trading of goods on commission basis - goods cleared without payment of duty - Held that:- it is found that the role of the appellant against the total quantity of 567.600 MT goods cleared clandestinely, is limited to 316.85 MT and the commission received by them as trader is around ₹ 3.16 lacs @ ₹ 1/- per kg. as claimed. Therefore, it would be appropriate to reduce the penalty on the Appellant from 25 lacs to ͅ .....

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iled by the manufacturer M/s Sampat Aluminium Pvt Ltd. and other persons had been decided by this Tribunal vide order No A/445-447/WZB/AHD/2010 dt 14.5.2010. It is his contention that after taking into consideration the facts and evidences on record, this Tribunal reduced the demand of duty from ₹ 1.23 crores to ₹ 86.23 lacs against M/s Sampat Aluminium Pvt Ltd and also the penalty on the Director from ₹ 25 lacs to ₹ 15 lacs. The Ld Advocate has further submitted that the .....

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