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TMI Blog2011 (2) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... ies in terms of Rule 26 of Central Excise Rules - As the penalties have already been reduced, no further interference is called for in the quantum of penalties imposed upon the said appellants - Their appeals are accordingly rejected. - E/813, 842 to 848/08 - - - Dated:- 18-2-2011 - Hon ble Mrs. Archana Wadhwa, Member (Judicial) Appellant : Shri S. Suriyanarayanan, Adv Respondent : Shri J.S Negi, SDR Per: Mrs. Archana Wadhwa: After hearing both the sides I find that the duty of Rs.7,20,564/- stands confirmed against the appellant M/s. Rita Dyeing Printing Mills (P) Ltd. on the allegation and findings of clandestine removal along with imposition of penalty of identical amount imposed under Section 11AC of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.1 lakh to Rs.10,000/-. Similarly penalties on the merchant manufacturers were also reduced ranging from Rs.5000/- to Rs.10,000/-. The said order of Commissioner (Appeals) is impugned before Tribunal. 5. Learned advocate Shri Suriyanarayanan, appearing for the appellant is not disputing the duty confirmation against M/s. Rita Dyeing Printing Mills on the findings of clandestine removal. He however submits that the lower authority has not given any option to the appellant to pay the entire dues within a period of thirty days from the passing of the order so as to reduce the penalty amount to 25%, in terms of the proviso to section 11AC. He submits that the Tribunal in the case of Swati Chemicals Industries Ltd. reported in 2009 (248) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case the penalty shall stand reduced to 25%. 8. As regards the penalties imposed upon the director and the other merchant manufacturer, I find that Commissioner (Appeals) has already reduced the same considerably. Admittedly the clandestine activities were being carried out with the consent and knowledge of the director as also with the active involvement of the merchant manufacturers, thus making them liable to penalties in terms of Rule 26 of Central Excise Rules. As the penalties have already been reduced, no further interference is called for in the quantum of penalties imposed upon the said appellants. Their appeals are accordingly rejected. 9. All the appeals are disposed off in above manner. (Dictated Pronounced in Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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