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Pankaj Jaju, Victor Industries, Crown Industries, Unique Trading Corporation, Suman Bardia Versus Commissioner of Central Excise, Goa

2017 (9) TMI 863 - CESTAT MUMBAI

Clandestine removal - shortage of goods - Held that: - the demand of duty of ₹ 26.71 lacs was confirmed, party was in appeal, even though Tribunal has remanded the matter, the adjudicating authority was suppose to decide the matter relates to the demand of ₹ 26.71 lacs only, for the reason that demand which was dropped by the Commissioner was not challenged by the Revenue therefore dropping the said demand attained finality. - Penalties - Held that: - the penalty imposed on the .....

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Bardia, penalty of ₹ 15,000/- reduced to ₹ 10,000/-. - Appeal allowed - decided partly in favor of appellant. - Appeal No. E/517 to 521/09 - Dated:- 21-7-2017 - Mr Ramesh Nair, Member ( Judicial ) Shri. S.P. Seth, Advocate for the Appellants Shri. H.M. Dixit, Asstt. Commissioner (A.R.) for the Respondent ORDER The fact of the case is that the main party M/s. Sunrise Zinc Ltd, the case of certain shortage found in factory as well as on goods removed clandestinely was made out, wh .....

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42 lacs approximately and imposed penalty of ₹ 25 lacs on Pankaj jaju under Rule 26, ₹ 2 lacs on Unique Trading Corporation and ₹ 15,000/- each on Victor Industries, Crown Industries, and Suman Bardia. Against denovo adjudication order which is order impugned, appellant filed these appeals. The appeal of main party i..e M/s. Sunrise Zinc Ltd was dismissed for non compliance of pre-deposit hence the demand confirmed by the adjudicating authority stand confirmed. 2. Shri. S.P. S .....

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mand of ₹ 42 lacs, imposed penalty on the present appellants for this reason itself penalties imposed on the present appellants do not survive. As regard the appeal of Pankaj Jaju, he submits that in the impugned order while imposing penalty no charge of confiscation of the goods was made. The penalty under Rule 26 imposed only when person has a belief that the goods are liable for confiscation. In absence of any charge, belief of the person that goods liable for confiscation, penalty impo .....

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Revenue reiterates the findings of the impugned order. He submits that since appeal of the main party M/s. Sunrise Zinc Ltd has been dismissed and confirmation of demand stand upheld. The adjudicating authority has brought out involvement of the all appellants in the act of the clandestine removal of the goods by M/s. Sunrise Zinc Ltd therefore penalties were rightly imposed by the adjudicating authority. 4. I have carefully considered the submissions made by both sides and perused the record. 5 .....

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enovo adjudication confirmed demand of ₹ 42 lacs but since the appeal of M/s. Sunrise Zinc Ltd stand dismissed as on date, demand of ₹ 42 Lacs stands upheld. For the purpose of penalty of other parties, I consider this fact. As regard the role of Shri. Pankaj Jaju, I observed from the order that he was actively involved in the entire operation being Executive Director of M/s. Sunrise Zinc Ltd. In the Statement of Shr. R.K. Mishra, General Manager of the M/s. Sunrise Zinc Ltd, he stat .....

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