9911796707
TMI Blog2000 (11) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... order Commissioner of Central Excise, Delhi dropped a portion of the demand raised against the respondents M/s. New Tobacco Co. Ltd. for the alleged non-accountal of cigarettes based on the alleged difference between the quantity as per machine cards and the quantity as per RG-1. The Revenue is aggrieved with this portion of the impugned order and has filed the present appeals. 3. After giving our careful consideration to the arguments advanced from both the sides and after going through the impugned order we find that the Commissioner has dealt with the submissions made by the respondents in detail. The respondents had urged before the adjudicating authority that the production as entered in the production machine cards is relating to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued taking these cigarettes as the least category manufactured, which bear a duty of Rs. 125/-per M . (ii) As regards double counting, the same was not established beyond doubt in the absence of machine number of to relate the production to assembling/plain machines alone and it cannot be persumed that they were filter cigarettes particularly when duty was calculated @ Rs. 125/- per M in the show cause notice. The contention that there is double counting, cannot be conceded unless a tally of 1 : 1 is established. 6. A reading of the above will show that except from making a bald statement and expressing doubt about the procedure of double counting in the machine cards, Revenue has not advanced any arguments in respect of v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes (P) Ltd. v. CC, Kandla - 1995 (78) E.L.T. 301 (T). It has been held that penalty on the Managing Director in addition to penalty on the company is not justified unless there is any material relating to the role played by him in committing the offence by the company. 10. In the instant case we find that the adjudicating authority while imposing the personal penalties upon the appellants has observed as under :- M/s. New Tobacco Co. Ltd. and Shri Amit Sen Gupta, Director, NTC, Shri Bhaskar Banerjee, Director, NTC, Shri Pradip Kakkar, Director, NTC, Shri Deepak Atal, Director, NTC, Shri K.K. Mitra, Director, NTC, and Shri S.R. Guha Roy, Factory Manager, NTC, are also liable for penal action under Rules 9(2), 52A, 210 and 226 of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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