9911796707
TMI Blog2009 (6) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... der, the appellant has filed this appeal. Held that- The provisions of Rule 26 of Central Excise (No. 2) Rules, 2001 are pari materia with the provisions of Rule 209A. We also find that the judgment and order of the Hon’ble High Court of Mumbai in the case Jayantilal Thakkar & Company (supra) also covers the issue in favour of the appellant. Accordingly, in view of the foregoing reasons, we find that the impugned order is not sustainable and liable to be set aside and we do so. The impugned order is set aside and the appeal is allowed with consequential relief, if any. - E/84/2006 - 1034/2009 - Dated:- 16-6-2009 - S/Shri T.K. Jayaraman, Member (T') and M.V. Ravindran, Member (J) Shri M.S. Nagaraja, Advocate, for the Appellant. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearing came to the conclusion that the said M/s. RTPL are liable to pay the differential duty. Coming to such a conclusion he confirmed the demand on said RTPL, imposed penalty and interest. He also imposed penalty of Rs.10,00.000/- (Rupees Ten lakhs only) on the cur rent appellant under provisions of Rule 26 of the Central Excise Rules (No. 2) Rules, 2001. Aggrieved by such an order, the appellant has filed this appeal. 4. Learned Counsel appearing on behalf of the appellant submits that the entire case of the Revenue Is summed up by the Adjudicating Authority against the appellant in paragraph 18. It is his submission that though the said paragraph refers to a finding that certain incriminating documents were found in his vehicle and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be held to be unaware of the activities of the said M/s. RTPL. if the Managing Director claims innocence of not being aware of the activity of the said M/s. RTPL, then there cannot be any further arguments for anyone against the imposition of penalty. He would submit that he was only person who could have been benefited from the exemptions claimed by M/s. RTPL. 6. We have considered the submissions made at length by both sides and perused the records. The appeal in this case is directed against the imposed on of penalty of Es 10,00,000/- (Rupees Ten laths only) on the appellant under the provisions of Rule 26 of Central Excise (No. 2) Rules, 2001. After coming to such a conclusion, learned Adjudicating Authority has recorded the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty Personal penalty - Imposition of - Chairman-cum-Managing Director of Company involved in day-to-day affairs of company and his statements indicating that he was aware of impugned issue - HELD: He was liable to penalty under Rule 209A of erstwhile Central Excise Rules, 1944- Rule 26 of Central Excise Rules, 2002". (ii) M/s Rinkoo Processors (P) Ltd. V. Commissioner of Central Excise, Ahmedabad-I-2005(179) E.L.T.217 (Tri-Mumbai) "Penalty - Personal penalty - Clandestine manufacture and removal of goods - Since goods removed without payment of duty, there is clear contravention of Rules with intent to evade duty and as such penalty under Rule 173Q of erstwhile Central Excise Rules, 1944 imposable - Director of appellant compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is unimaginable to think that he does not know anything about the clandestine and surreptitious activities going on in the company. This finding seems to be totally erroneous. We find that as a Managing Director, penalty can be. imposed on a person only under provisions of Rule 26 of the Central Excise (No. 2) Rules, 2001, only in a situation when any m0 deals with any excisable goods either by acquiring possession thereof or by transporting, or by concealing or selling or purchasing or in any other manner dealing with it, with the knowledge or with a reason to believe that the goods dealt with by him are liable for confiscation under the Actor the Rules. It may be seen m this case before us that there is nothing in the adjudication orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
