2015 (1) TMI 846 - HC - Central Excise

Duty demand - Clandestine removal of goods - Held that - Commissioner in his order, had recorded the role played by the appellant. It is found as a matter of fact that the appellant was the G.P.A holder of the partner of the appellant in 2014 (7) TMI 921 - ANDHRA PRADESH HIGH COURT and he was involved in every activity including purchase of material in the names of 27 fictitious/non-existing firms and giving instructions in manufacture and clearance of the dutiable goods to Manager M. Narasing Rao. There is no material for us to take a contra view and in that view of the matter, we do not find any reason to interfere with the penalty imposed by the Commissioner as confirmed by the Tribunal and take a different view than that was taken by the Commissioner. - Decided against Assessee.

Summary

The High Court of Andhra Pradesh dismissed the appeal filed by the General Power of Attorney Holder of the Appellant in C.A. No. 2 of 2005. The appellant was found involved in activities including purchase of material in fictitious names and giving instructions for dutiable goods. The penalty imposed by the Commissioner was upheld. No costs were awarded, and related pending petitions were disposed of. (2015 (1) TMI 846 - ANDHRA PRADESH HIGH COURT)