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TMI Blog2010 (1) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... narnyanan, Advocate, for the Appellant Shri R.S. Srova, JDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T). - This appeal has been filed against the demand for 33.33% of the rebate of excess duty of Rs. 73,66,002/-, obtained by the appellant along with two others from the department fraudulently. Penalty equal to rebate amount apportioned has been imposed on the appellant and in addition, penalty of Rs. 10 Lakhs under Cenvat Credit Rules, 2004 was also imposed. Further, penalties of Rs. 10,000/- and Rs. 3,334/- have also been imposed on the appellant under Section 117 of Customs Act, 1962. 2. Learned advocate submits that appeal relating to penalty of Rs. 10,000/-, under Section 117 of Customs Act, 1962 has been file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for 33.33% rebate from him cannot be justified. He also submits that penalty of Rs. 10 Lakhs imposed on him is also very harsh and excessive. 4. On the other hand learned DR submits that appellant played a main role in creating dummy firm and opening a bank account. Further, he also obtamed blank cheques duly signed by dummy owner and deposited into bank and he got his share. He does not agree that because the appellant had paid some portion of the amount to others, the demand for rebate should not be made from him. He also justifies the penalties imposed upon him in view of the fraudulent activities undertaken by him along with others. 5. We have considered the submissions made by both the sides. We find that the case against the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owner was a dummy. We cannot accept the claim that the appellant is innocent. Further, since Shri Malpani has made a claim that since he had shared the money received by him with other persons, he should be given benefit and demand for rebate claim is required to be set aside. If he has shared a portion of money received by him with others, we are sure that he has remedies to recover the same from them after paying the amount to the department. In view of the above position, we do not find that appellant has been able to make out even a prima facie case in his favour. We have enquired about the financial position if any pleaded in the application. Learned advocate fairly admitted that such claim has not been made. However, he admitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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