TMI Blog2017 (12) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... pe from his liability especially when he has confessed that he knows the CFA exporter and the item to be exported. The Commissioner (Appeals) has already taken a lenient view and reduced the penalty substantially. There is no further scope to reduce the same - appeal dismissed - decided against appellant. - C/141/2011-SM - A/57845/2017-SM[BR] - Dated:- 9-11-2017 - Mr. (Dr.) Satish Chandra, Pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... talline granules/powder said to be Ketamine , a drug which is the subject matter of the Narcotics department. On investigation, it was found that the appellant Shri Rajeev Banga, owner of the M/s Gobind Tobacco Mfd. Co. had arranged a meeting between the exporter and CFA Reeta Sharma. He introduced (Exporter) Rehmat with Ms. Reeta Sharma (CFA). In the assessee s case, the penalty of ₹ 5 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 454 (Tri.-Mum.); and Mithran Vs. CC - 2009 (234) ELT 465 (Tri.-Chennai). It is his submission that the main offender i.e. exporter and transporter have not been found they are absconding. Then there is no justification for levy of penalty on the appellant assessee for abatement of the offence. Lastly, he made a request that the penalty may be cancelled. 5. On the other hand, Shri K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot escape from his liability especially when he has confessed that he knows the CFA exporter and the item to be exported. The Commissioner (Appeals) has already taken a lenient view and reduced the penalty substantially. There is no further scope to reduce the same. Unfortunately, the Tribunal has no power to enhance the penalty. In these circumstances, the Tribunal has no option except to su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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