9911796707
TMI Blog2011 (3) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... earance was absent, his signatures were taken on the invoice for clearance of 8 MTs of goods - When he realized his mistake, he added said 8 MTs in next invoice and paid the duty - thus set aside imposition of penalty of Rs.50,000/- imposed upon the appellant - Decided in favour of assessee. - E/1391/2004 - - - Dated:- 30-3-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. Appellant in person; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rifications were conducted on the basis of which, the proceedings were initiated against them. As in the present appeal, we are only concerned with the imposition of penalty upon the present appellant, we are not going into the details of the allegations made in the notice and the finding arrived at in the impugned order against M/s National Technology (I) Inc. 3. While imposing the penalty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2001 as alleged in the show cause notice. It is undisputed and admitted position on record that Shri Satyadev had effected clearance of 8 MTs of scrap from the factory without issuing invoices and without payment of duty. Shri Satyadev being a person holding senior position in the assessee company out to be aware of the fact that no goods could be removed from the factory without payment of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant on realization of his mistake, has made the goods duty paid by showing the above clearance in subsequent invoice. In fact, the said fact stand accepted by the adjudicating authority who held that a lenient view is required to be taken and has imposed penalty of Rs.50,000/-. 5. The appellant appearing in person has submitted that he joined said factory on 1.3.01 and was relatively new. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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