TMI Blog2017 (11) TMI 1517X X X X Extracts X X X X X X X X Extracts X X X X ..... ed - appeal allowed in part. - E/281/2009 - Final Order No. 42920 / 2017 - Dated:- 14-11-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical) None for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per: B. Ravichandran The appellant is against the order dated 31.12.2008 of Commissioner of Central Excise, Chennai III. 2. The brief facts of the case are that M/s. Hi-Bright Apparels India Pvt. Ltd. are engaged in the manufacture and export of readymade garments and have an approved 100% EOU for the said purpose. Based on certain information, the Central Excise officers conducted certain enquiry and verification with regard to the activities o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed to decide the case based on appeal records as well as written submissions made today. It is pleaded that appellant only rented out certain premises to the main noticee and is not involved directly in the activities of the main noticee. He is not aware of legal obligations to be discharged by the main noticee with reference to their status as EOU and also engaging job workers for the said work. It is submitted that penalty under section 112(a) is not justified and prayed for waiver of the same. 4. The ld. AR supported the findings recorded in the impugned order. He submitted that the appellant's role in the whole case has been well brought out during the investigation. These are corroborated by various admissible statements depose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various job workers and to their unit at Irrungattukottai (as discussed in para 25.2 supra). As regards Shri Arunachalam's contention that he was not at all connected with HBAPL or Shri Benjamin in any manner and that he had maintained proper accounts for the receipts, storage of the materials and the return of the garments manufactured on job work basis, I find from statements recorded from Shri Arunachalam on 9.2.2007 and 25.4.2007 that he was in-charge of the day to day activities of HBAPL. He was fully aware that he had cleared goods to various job workers without following any of the procedures and was also aware that goods cleared to the job workers were sold by the job workers in the domestic market without payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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