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TMI Blog2011 (2) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... es the option for availing the same by filing the declaration to the department. In this case, admittedly no declaration had been made and on the contrary the respondent was not only not maintaining any record of production and sales but was also systematically destroyed the record of clearances of the finished goods - Decided against the assessee since penalty on the respondent firm has been imposed, separate penalty on Shri Shyam Sawaria is not called for and as such, the Commissioner (Appeals)’s order setting aside the penalty on him is upheld - Revenue’s appeal is partly allowed - E/595/2009(SM)(BR) - 129/2011-SM(BR)(PB) - Dated:- 8-2-2011 - Shri Rakesh Kumar, J. REPRESENTED BY : Ms. Rim Jhim Prasad, SDR, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter issue of show cause notice, the Assistant Commissioner vide order-in-original dated 22-9-08 ordered confiscation of the seized copper wire value at Rs. 1,05,000/- with option to be redeemed in payment of fine of Rs. 50,000/- in addition to payment of Central Excise duty and beside this imposed penalty of Rs. 17,136/- on the respondent M/s. Vinayak Drawings and penalty of same amount on Shri Shyam Sawaria, owner of the respondent firm. On appeal to Commissioner (Appeals), the Commissioner (Appeals), by the impugned order-in-appeal dated 16-12-08 set aside the Assistant Commissioner s order. The penalty on Shri Shyam Sawaria, Proprietor of the respondent firm was set aside on the ground that separate penalty on firm and its proprietor is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivery of the finished goods to the customers, and that in view of this, the impugned order is not sustainable. 3. I have carefully considered the submissions from the Departmental Representative and perused the records. 4. There is no dispute about the fact that the goods being manufactured by the respondent were excisable goods attracting Central Excise duty. Shri Shyam Sawaria, owner of the respondent firm, in his statements recorded on 23-2-07 and 28-7-07 has stated that no intimation to the department regarding the manufacturer of excisable goods had been given by him, that no option for availing of the SSI exemption notification has been exercised and that no records regarding production or clearance of the excisable goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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