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TMI Blog2011 (6) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... y is imposable on any person, who in relation to any excisable goods is concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner dealing with, any excisable goods which he knows or has reason to believe are liable to confiscation, Revenue’s appeal is allowed. - E/2563/2009(SM)(BR) - 380/2011-SM(BR)(PB), - Dated:- 2-6-2011 - Shri Rakesh Kumar, J. Shri S.K. Bhaskar, SDR, for the Appellant. [Order]. Respondent is Director of M/s Citizen Pipes (P) Ltd. Dirba, Sangrur, Punjab engaged in manufacture of ERW Pipes chargeable to Central Excise Duty. They avail Cenvat credit of duty paid on inputs and capital goods used in or in relation to the manufacture of their finished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor. The department filed a review appeal to the Commissioner (Appeals) against the Assistant Commissioner s order with regard to penalty and the Commissioner (Appeals) vide order-in-appeal dated 28-4-06 imposed penalty of Rs. 5,000/- on M/s. Citizen Pipes (P) Ltd. under Section 11AC. On appeal being filed by the Department, the Tribunal, vide final order No. 1159-60/2008-SM (BR), dated 21-7-2008, remanded the matter back to Commissioner (Appeals) for fresh decision. In de novo proceeding, the Commissioner (Appeals) vide order-in-appeal dated 12-2-09 while imposing penalty of Rs. 95,447/- on M/s. Citizen Pipes (P) Ltd., under Section 11AC did not impose any penalty on Shri Narain Dass, Director of the respondent company on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the submissions of the learned Departmental Representative and have perused the record. 5. The only point of dispute in this case is as to whether penalty under Rule 26 of the Central Excise Rules, 2002 is imposable on Shri Narain Dass, Director of M/s. Citizen Pipes (P) Ltd. There is no dispute about the fact that at the time of officer s visit to the factory, there was shortage of 32.121 M.T. of ERW pipes (finished goods) and 9.790 M.Ts. of Bars and Flats cenvated raw material. Shri Narain Dass who was present in the factory at that time, in his statement had not only admitted the shortage and but had also stated that the raw material found short had been consumed in the manufacture of finished goods ERW pipes which had been sold i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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