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TMI Blog2006 (12) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... has been imposed with a penalty of Rs. 50,000/- under Rule 209A of the Central Excise Rules, 1944 on the ground that he has played a part in evasion of duty by M/s. Bangalore Pesticides Ltd. (a defunct company facing liquidation before the High Court). The Commissioner (Appeals), in the impugned order, has noted that the department s contention was that the appellant herein was in overall charge o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, admitted that he was in overall charge of Bangalore Plant including finance, sales and purchase. He was heading the unit at Bangalore. A.K. Kanoria, in his statement, indicated that he was only presiding in the Board of Directors meeting of M/s. Bangalore Pesticides Ltd. which is a professionally run company. The functions of sales, purchase, finances were taken care of by the respective Heads ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affairs and responsible for payment of duty. He submits that Rule 209A which lays down penalty for officer acquiring possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... implicated the appellant. But on the other hand Shri Rajendran has admitted that he was incharge of M/s. Bangalore Pesticides Ltd. He has already been imposed with penalty. As there is no evidence against the appellant, the imposition of penalty under Rule 209A is not justified. The same is set aside by allowing the appeal. The misc. application seeks permission to adduce additional evidence. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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