TMI Blog2017 (9) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... egister as unlabelled Bidis and tax is paid on said unlabelled Bidis after roasting and branding. I find that the statement made by the appellant in reply to the show cause notice is without any substance. It is noticed that the appellant had not filed any reconciliation statement on the basis of the quantity as shown in the seized documents and the clearance of the goods as mentioned in the RG-12A Register. Penalty on manager and accountant - Held that: - they are the employees of the appellant firm and acted on the instructions of the Managing Partner of the appellant firm. There is no material available on record for imposition of penalty on Md. Serajul Haque and Shri Mihir Singha, employees of the appellant firm and the penal provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture and clearances in the statutory records and without payment of Central Excise duty leviable thereon. The period of dispute is 01.04.2006 to 29.12.2008. It is the case of the appellant that the total proceedings are based on the figures available in the chatt biri register and net slips available in the roasting room mistakenly identified by the officers as daily production slips . 2. The Adjudicating Authority confirmed the demand of Central Excise duty of ₹ 29,72,270/- together with interest and imposed penalty of equal amount of duty. It has also imposed penalty of ₹ 50,000/- on Md. Jalaluddin Biswas, Managing Partner (Appellant No.4.), ₹ 20,000/- each on Md. Serajul Haque, Manager (Appellant No.2, and Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons in support of his submissions:- (a) Somani Iron Steels Ltd. v. CESTAT [2011 (270) ELT 189 (All.)] (b) Bajrang Petro Chemicals (P) Ltd. v. CCE, Kanpur [2015 (317) ELT 243 (All.)] 5. Heard both sides and perused the appeal records. 6. It is revealed from the Adjudication Order that the Central Excise Officers requested the Manager of the appellant firm for stock verification and to sign on the slips and chatt Bidi Register recovered from the factory premises. But the Manager of the appellant firm refused to sign the slips and the chatt Bidi Register and refused to tender any statement and pleaded that he was unable to show the stock as the Godown in-charge had already left the office. The contention of the ld. Consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the ld. Counsel, that the Adjudicating Authority had not given the option to pay penalty of 25% of duty as provided under section 11AC of the Act which they are entitled to. 7. Regarding imposition of penalty on the Manager and Accountant of the appellant, I find that they are the employees of the appellant firm and acted on the instructions of the Managing Partner of the appellant firm. There is no material available on record for imposition of penalty on Md. Serajul Haque and Shri Mihir Singha, employees of the appellant firm and the penal provisions cannot be invoked against them. But, the Managing Partner, Md. Jalaluddin Biswas had been directly involved in the clandestine removal of the goods. It is found that Md. Jalaluddin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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