TMI Blog2022 (4) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... g the role of appellant in this matter. The penalty provisions were correctly invoked to impose penalty on him. There are no reason to set aside such a reasoned orders for the imposition of penalty. However, the appellant being an individual considering the overall facts of this case, the penalty imposed on the appellant is reduced to ₹ 50,000/-. Penalty on Partner - HELD THAT:- The Ld. Adjudicating authority in impugned order-in-appeal described the role of Appellant and had observed that the Appellant was engaged in clandestine removals of the goods as partner of M/s Shree Ram Ispat and facts of this case very clearly establish that he was the key person and was responsible for clandestine removal of the goods manufactured b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements of Appellants recorded and entries recorded in the notebook/dairies retrieved during the course of investigation revealed the manufacture of excisable goods viz. MS Round /TMT Bars and clearances thereof to buyers which were made against cash transactions. Shri Himanshu Nandlal Jagani explained the code used by them and the transaction recorded in the said notebooks/ diaries. Shri Ashu Bhardwaj being partner of M/s Shri Ram Ispat in his statement dated 28.06.2013 and 21.09.2015 stated that the goods had been removed without payment of Central Excise Duty and without issuance of invoices and payments were received in cash. He also admitted the receipts of cash from the receiver of goods and also amount given in cash to the suppliers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 21.08.2019. The present appeal is also based on the investigation conducted by the department from the records seized from the office premises of Shri Himanshubhai Jagani. Therefore the present appeal may also be allowed by setting aside the penalty 5. As regard the appeal of Shri Hiamanshu Nandlal Jagani, he submits that appellant had neither purchased nor dealt with the alleged goods, that the appellant acted as broker only, therefore the appellant is not liable for penalty under Rules 26. In similar case of the Appellant, the Hon ble Bench allowed the appeal filed by appellant and set aside the penalty imposed on the Appellant vide Order No. A/11554-11556/2019 dated 23.07.2019. Therefore the present appeal may also be allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi -2017 (355) ELT 451 (Tri. Del) 7. He also submits that Final orders No. A/11554-11556/2019 dated 21.08.2018 and Final Order No. A/12258/2021 dated 17.06.2021 of this Hon ble Tribunal are not applicable in this case and same is distinguishable because in these cases the manufacturer has contested the third party evidences produced by the revenue. Further, there was no admission of any commission and omission by the manufacturer viz., M/s Bansal Castings Pvt. Ltd. The Cross Examination sought by the manufacturer was also not granted. However in the present case, the manufacturer viz., M/s Shree Ram Ispat have not disputed the third party evidences viz., diaries, notes, chits etc. recovered from the brokers. Further the main noticee vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order-in-appeal described the role of Appellant and had observed that the Appellant was engaged in clandestine removals of the goods as partner of M/s Shree Ram Ispat and facts of this case very clearly establish that he was the key person and was responsible for clandestine removal of the goods manufactured by M/s Shree Ram Ispat. He, as a partner, was looking after day-to-day affairs of M/s Shree Ram Ispat and had concerned himself in various irregular activities related to excisable goods including manufacture, storage, removal etc of such goods. In the present case, the Adjudicating authority had given the detailed finding on the role of the partner. However, considering the overall facts of this case penalty imposed on the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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