2011 (4) TMI 838

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..... Panchal, in terms of the provisions of Rule 26 of the Central Excise Rules on the findings of clandestine removal by the manufacturing unit, M/s. NBE Motors. The said unit has accepted the fact of clandestine removal - The appellant being the Director of the unit is liable to penalty under Rule 26 of Central Excise Rules - reduce the penalty amount from Rs. 25,000/- to Rs. 12,500/-. But for the ab .....

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..... he said appellant is liable to penalty but submits that in the facts and circumstances of the case a lenient view be taken and penalty be reduced. 3. I find that the said penalty stands imposed on Shri Dipteshbhai Panchal, in terms of the provisions of Rs. 26 of the Central Excise Rules on the findings of clandestine removal by the manufacturing unit, M/s. NBE Motors. The said unit has accepte .....

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