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TMI Blog2016 (9) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... s stoves. 2. On specific information on 3.5.2000, the Central Excise officers visited the factory premises of the appellant. Shri Sandeep Jain, authorized signatory of the appellant was present in the factory and produced six rubber stamps carrying inscriptions "Maximum Retail Price" inclusive of all taxes with different prices namely Rs. 850/-; Rs. 650/-; Rs. 1000/- ; Rs. 1150; Rs. 1800/-; Rs. 870/-. He however pointed out that only two rubber stamps of MRP of Rs. 850/- and Rs. 1150/- were in use for chrome plated and stainless steel gas stoves. Rest of the rubber stamps were not for use. Some empty cartons of S.S. Chetak stamped with MRP Rs. 1500/- and Rs. 850/- resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorized signatory Shri Sandeep Jain are contradictory and obviously taken under pressure inasmuch as he has been asked to state on facts which could not be within his knowledge; his statement cannot be relied upon by the Department. It is also the submission of the ld. Counsel that no penalty is imposable on the partner apart from firm as held in Kanika Marbles - 2001 (133) ELT 628 (Tri.) , in respect of Section 112 of the Customs Actd, 1962 which is in pari materia to Rule 209A of the Central Excise Rules, 1944. According to the ld. Counsel , the entire case is built on MRP stamped on some carton sheets allegedly handed over by one of the dealers J.P. Jain of S.S. Appliances, Mumbai, whose statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; has to be declared on the packages of subject goods and correct duty payment is to be accordingly made. But in the instant case, two sets of stamps were kept by the appellant. The plea taken by the appellant is indeed vague. The background of the matter is that the appellant has been charged for evasion of duty by violating law, that specifically relate to the payment of duty on the MRP value of the excisable goods which has been admittedly violated in the statements recorded under statutory provisions. In such background, the cartons and stamps found are critical piece of evidence for the detected evasion and that support charges against the appelant. The MRP of the prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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