TMI Blog2019 (2) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants have failed to follow the procedures prescribed under Notification No.08/2003-CE dated 01/03/2003 - the duty liability of the appellants should be restricted to 01/04/2003 onwards only. Penalty - Held that:- Equal penalty was imposed on Smt. Helen Charles D’Silva while holding that Shri Charles D’Silva was the person, who has established a dummy unit by using the name of Smt. Helan Charles D’Silva of proprietor of M/s. Austin except the fact that her name has been used, no other positive and pro-active roles alleged on her part in the evasion of duty by the appellants. Therefore, we find that the penalty imposed on her needs to be commensurate with here offence and thus, requires to be reduced. Appeal allowed in part. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Commissioner (Appeals) vide order dated 11/01/2011 had confirmed the demand, equal penalty under Section 11AC and penalty imposed on the Proprietor of the appellants as well as M/s. Austin. 2. None appeared for the appellants. However, vide letter dated 18/05/2017, the appellants have submitted written submissions and requested that the proceedings be decided as per the available records. In their short submissions, they have submitted that (i) they are a small scale unit availing the benefit of notifications No.09/2002- CE and 09/2003 as amended. (ii) M/s.Austin came into existence in 2002 and is a independent firm. (iii) M/s.Austin did not opt for Notification No.09/2002-CE or 08/2002-CE, but the value of clearances were within & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants have created a dummy name sake unit in the name of M/s. Austin under a proprietorship of Smt. Helen Charles D Silva, wife of proprietor of the appellants. The goods were shown to have been sent by M/s. Austin to the appellants for the sake of job work. However, no records were maintained and even where stray records were available, it can be seen that the names were struck off pointing out that the authenticity of the records was questionable. He further submitted that the case has been properly established by the department on the basis of panchnama dated 11/09/2006, statements of Shri Charles D Silva on 01/12/2006 and 07/06/2007. Statements of Smt. Helen Charles D Silva on 11/09/2006, 02/07/2007 and 19/02/2007. None of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Notification No.08/2003-CE dated 01/03/2003. However, we find that there is certain force in the arguments of the appellants that part of the show-cause notice is time barred being a period of five years. Therefore, we find that the duty liability of the appellants should be restricted to 01/04/2003 onwards only. However, we find that equal penalty was imposed on Smt. Helen Charles D Silva while holding that Shri Charles D Silva was the person, who has established a dummy unit by using the name of Smt. Helan Charles D Silva of proprietor of M/s. Austin except the fact that her name has been used, no other positive and pro-active roles alleged on her part in the evasion of duty by the appellants. Therefore, we find that the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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