9911796707
TMI Blog2000 (7) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... oth these appeals are directed against the same Order-in-Original. Appellant M/s. Kripal Springs (India) Ltd. is a manufacturer of Springs Spring Leaves. Mr. Harbans Singh is the Managing Director of M/s. Kripal Springs (India) Ltd. Both the appeals are disposed of by this common order. 2. Learned Counsel for the appellants explains that the allegations which led to the passing of the order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had stated that they were not aware of the reason for shortage. 3. Learned Counsel for the appellant submitted that the case was required to be dealt with only under Rule 223 of Central Excise Rules which related to stock taking. According to Rule 223A, liability in respect of shortage of manufactured goods was that the manufacturer should pay full amount of duty chargeable on goods found defici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was clandestine removals. He therefore, submitted that the impugned order is entirely contrary to the facts and is liable to be set aside. 4. With regard to penalty on Shri Harbans Singh, Managing Director, he submitted that there was no evidence of his personal involvement in any duty evasion activity. There was no legal warrant, therefore, for imposing penalty on him. Learned Counsel also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2,000/-. In the instant case appellants promptly paid duty due. Therefore, no further proceedings were warranted. Subsequent investigation and the show cause notice have not brought out any evidence of clandestine manufacture or removal without payment of duty. Therefore, penalties imposed upon the appellants were not justified at all. Accordingly, those penalties are set aside. There was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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