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TMI Blog2006 (7) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... and detected non-accountal in RG-1 Register of 382 rolls of CCF measuring 10,449.8 mtrs. valued at Rs. 3,31,284/- and they seized these goods. The premises of M/s. Rexin Sales Corporation (appellant in E/864/99) were also raided subsequently and 104 rolls of CCF measuring 3348 mtrs. valued at Rs. 1,20,528/- as also 346 rolls of CCF measuring 961.2 mtrs. valued at Rs. 3,47,803/-, found therein, were also seized. Statements were recorded from Sri Vijay M. Bafna (appellant in E/862/99) and others. Upon completion of investigations, the department issued a show-cause notice to the above parties as well as to Sri P.C. Ravichandran (Director, Globe Rexin Pvt. Ltd) [appellant in E/831/99] and Sri K. Sukanraj (Partner, Rexin Sales Corporation) [ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Globe Rexine (P) Ltd., as detailed below : On 104 rolls valued at Rs. 1,20,528/- BED @ 20% on Rs. 1,20,528 = 24,106 AED @ 5% on Rs. 1,20,528 = 6,026 30,132 On 346 rolls value Rs. 3,47,803/- BED @ 20% on Rs. 3,47,803 = 69,561 AED @ 5% on Rs. 3,47,803 = 17,390 86,951 Total Rs. 1,17,083 5. I mpose a penalty of Rs. 10,000/- under Rule 173Q of C. Ex. Rules 1944 on M/s. Globe Rexine (P) Ltd. 6. I impose a penalty of Rs. 10,000/- on Shri P.C. Ravichandran, Director of M/s. Globe Rexine (P) Ltd., Rs. 5,000/- on Shri Sukanraj K. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee was only an attested copy, if the notice/order was, as a matter of fact issued under the authority of the proper officer and if the adjudication order had been signed by the adjudicating authority. The Larger Bench also observed that it would always be advisable for the adjudicating authority to issue orders signed by it. After considering the view taken by the Larger Bench, we do not think that it requires us to hold the impugned order to be invalid. In this context, it is pertinent to notice that the so-called preliminary objection against the impugned order is by the counsel for the appellants. Curiously enough, such an objection was not raised by them in any of the memoranda of appeals, which were filed as early as in 1999. An ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods seized on the ground of non-accountal in RG-1. Hence we have no option but to uphold the confiscation of 382 rolls of CCF, ordered by the Commissioner. However, a fine of Rs. 30,000/- imposed by him does not appear to be reasonable, having regard to the fact that no attempt was found on the part of the above company for clearing the goods without accountal. In our assessment, a fine of Rs. 15,000/- (Rupees Fifteen thousand only) would suffice. 5. Ld. Commissioner ordered confiscation of 104 rolls of CCF seized from the premises of M/s. Rexine Sales Corporation, this, again, under Rule 173Q. In this connection, a fine of Rs. 10,000/- was imposed for redemption of the goods by the said party. Ld. Counsel submits that M/s. Rexine Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or confiscation under Rule 173Q, which provision was very much applicable to the manufacturer. 6. Ld. Commissioner also confiscated 346 rolls of CCF seized from the premises of M/s. Rexine Sales Corporation, and imposed a fine of Rs. 25,000/- on that party for redeeming the goods. In relation to this part of the impugned order, ld. Counsel submits that there is no evidence whatsoever to support the confiscation of the said goods. Ld. SDR, in this connection, refers to para-24 of the impugned order, which deals with 346 rolls of CCF. This part of the impugned order only says that neither M/s. Rexine Sales Corporation nor any partner of the company have come up with any evidence either in their reply to SCN or during personal hearing to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty of Rs. 1,17,083/- will get vacated. There is a separate penalty of Rs. 10,000/- imposed by the Commissioner on M/s. Globe Rexine Pvt. Ltd under Rule 173Q. It is seen that this penalty has a nexus to the confiscation of 382 and 104 rolls of CCF. We have already upheld the confiscation of 382 and 104 rolls of CCF as against M/s. Globe Rexine Pvt. Ltd. and, therefore, the penalty of Rs. 10,000/- on Sri P.C. Ravichandran, Director of the company, which we cannot sustain in view of the fact that the company has already suffered penalty. Ld. Commissioner has imposed penalty of Rs. 5000/- each on two partners of M/s. Rexine Sales Corporation under Rule 209A, a provision which gets attracted where a person physically deals with excisable good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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