9911796707
TMI Blog2009 (1) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... ce is being referred as Unit No. I. They also have another unit at 39, Supreme Industrial Estate, Bhimpore, Daman, who is exclusively engaged in the job work activities for Unit No. I. The said unit would be referred as Unit No. II. Shri Mahesh Doshi is the Director of said units and Shri Vinesh Patel is the authorized signatory. 3. The appellants factory at Unit No. I was visited by the Central Excise Officers on 14-9-2006. They also visited the factory premises of Unit No. II. It was found that the copper rods/bars sent by Unit No. I to Unit No. II were in excess of the recorded balance to the extent of 4857.090 Kgs. It was found and admitted by the authorized representative that the said goods which were sent by Unit No. I was not cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per bars/rods with an option to the appellant to redeem the same on payment of redemption fine of Rs. 5 lakhs. In addition he confirmed the demand of duty of Rs. 3,30,546/- from Unit No. I and imposed penalty of identical amount on the said Unit under Rule 15(2). In addition he imposed penalty of Rs. 30,000/- on Shri Mahesh Doshi and of Rs. 15,000/- on Shri V.K. Ramanlal Patel, in terms of Rule 26 of Central Excise Rule. Penalty of Rs. 30,000/- was imposed upon Unit No. II. 6. Appeal against the above order of Deputy Commissioner did not succeed before Commissioner(Appeals). Hence the appeal. 7. I have heard Shri Mukund Chauhan, learned advocate, appearing for the appellants and Shri D.S. Negi, learned D.R., appearing for the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their records (Unit No. I), it was not possible for them to evade the accountal of the same and to clear the final product without payment of duty and without reflecting in records. The observations and findings of Commissioner (Appeals) are in the arena of assumptions and presumptions, which cannot be made the basis for concluding against the assessee for planning future evasion. As such by extending the benefit of doubt to the appellants, I set aside the demand of duty against them and imposition of penalty under Rule 15(2) of the Central Excise Rules. Similarly, penalties imposed upon the other appellants are also set aside. 10. However, I find that Unit No. I has admittedly contravened the provisions of Notification No. 214/86, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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