TMI Blog2017 (12) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... the cases set aside. With regard to imposition of penalty on Shri Sunil Kotari, the Director of Laxmi Pipes & Fittings Pvt. Ltd., the Department has basically relied on the statement dated 06.12.2007 recorded from Shri Mukesh Sangla, the Director of M/s. SOL and concluded that by diverting the goods to M/s. SOL, M/s. Laxmi Pipe & Fittings Pvt. Ltd. had received the payment in cash through its Director Shri Sunil Kotari. Since the statement recorded from Shri Mukesh Sangle was discarded by this Tribunal in the same investigation conducted by Department, such statement cannot be taken into contingence in view of the facts that the statements were discarded by the Tribunal on earlier occasions - penalty set aside. Penalty set aside - app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed by the said party was dismissed by the Tribunal on the ground of non-prosecution. The said party has not filed any further application for revival of the appeal. The present two appellants have filed the appeal against imposition of penalties. Shri Sunil Kothari is the Director of M/s. Laxmi Pipes Fittings Pvt. Ltd. and the other appellant Shri Mukesh Sangla is the Director of SOL, who is alleged to be the middle man between the parties involved in the fraudulent activities. 3. The ld. Advocate appearing for the appellant submits that the proceedings initiated by the Department against various persons namely, Parag Pentachem Pvt. Ltd., Mukesh Sangla, Rajshree Plastiwood, Askas Plastics Pvt. Ltd. etc. were decided by the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the Tribunal vide order dated 17.06.2015 and exonerated the appellants therein, included Shri Mukesh Sangla, holding that there is no clandestine receipt of only fabricated documents, I am of the view that similar treatment can be adopted for appellant Shri Mukesh Sangla, inasmuch as, he was also the appellant before the Tribunal in the case booked against M/s. Parag Pentachem Pvt. Ltd. Since the Tribunal upon consideration of the facts has dropped the penalty imposed on Shri Mukesh Sangla vide order dated 17.06.2015, holding that he has no role in the fake transactions, I am of the view that the penalty imposed on him in this appeal can also be dropped. Accordingly, the impugned order, imposing the penalty on Shri Mukesh Sangla is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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