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TMI Blog2003 (7) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... nkar, Member (T)]. - In the common order impugned in these three appeals, the Commissioner has confirmed the liability to duty on woven sacks of polyethylene manufactured and cleared without payment of duty due thereupon by Jhaveri Polymers Ltd., and ordering confiscation of its plant and machinery with an option to pay fine of Rs. 10 lakhs, and imposed a penalty on it of Rs. 30 lakhs, and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entative emphasises that the fact that evasion of duty was deliberately done by clearing the goods on invoices other than those which were authorised for this purpose, and that no debit was made for the duty payable on these goods. 4. The Tribunal s decisions relied upon by the appellant are based on the facts and circumstances of each case, among which one may be duty was paid prior to show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nciple generally would mean that no person would suffer any punishment for any crime that he commits so long as he admits his guilt to the authorities of his involvement in the crime. The consequences of the universal applicability of such a view are beyond contemplation. While we totally reject this contention, we have in determining the fine and penalties payable by the appellant and the fine pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the company also being shareholder of the firm cannot be disregarded. 7. It is contended on behalf of Gopinathan that there is no material to show his conscious and direct knowledge of evation of duty. He was only, as an employee, following orders that were given to him by Jhaveri, the Director. He is also not shown to have received any benefit by the fact of issue by the act which resulted in e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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