9911796707
TMI Blog2014 (4) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... Company and as such in order to substantiate his claim, he would have filed copies of the Profit and Loss Account, his salary statement or the Balancesheet. Tehsildar is not the competent authority to issue such certificate and, therefore, no reliance can be placed on such certificate issued by the Tehsildar, certifying the income of the appellant. Appellant, being the Director of the Company, cannot be absolved from the responsibility of such clandestinely removal of the goods. Prima facie, the material, on record, is against the appellant. The Tribunal, on consideration of entire facts and circumstances, has allowed the application in part and has directed the appellant to deposit a sum of ₹ 7.05 Lakhs, which cannot be said to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed in part and the Company has been directed to deposit a sum of Rs.30 Lakhs and the rest of the amount has been waived. It appears that the Company has not deposited the said amount within the stipulated period and, therefore, the Appeals filed by the Company as well as by the appellant have been dismissed. It appears that the Company has not challenged the said order of the Tribunal, dismissing the appeal, for want of non-compliance of the order. However, the appellant has challenged the order of the Tribunal, dismissing the appeal, before this Court on the ground that no order has been passed on the Waiver/Stay Application in the case of the appellant and, therefore, dismissal of the Appeal was unjustified. This Court allowed the Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. That is other thing that the advocate could not realize or see the same ingredients. The manufactory premises of the party is very well under the control of its director i.e Shri Suraj Prasad who him self in his statement admitted that he was responsible for day to day work of the party and other two remaining directors are not responsible for the same. It is therefore clear that for every unlawful act whichw as being committed in the manufactory premises and only Shri Suraj Prakash may be held responsible. The receipt of non duty paid M.S. Ingots was very well known to him as the same was clear by the statements of the different persons. It was admitted that the receipt of accounted and unaccounted goods were reported to the director of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient to prove the guilty frame mind of the director, that he knew each and every thing, what was committed illegally in the manufacturing premises of the RSIL. The goods, removed clandestinely are liable to confiscation, under the provisions of the Central Excise Act, 1944 and rules framed therein. It was also in the knowledge of the director that the unaccounted goods are received in the factory and only those goods were taken on the records, which were followed by the invoices. This was the reason that the officers found a huge anomaly in the stock of inputs as well as in the stock of finished goods. All the ingredients of Rule 26 are very well available in the case and I find that it is a very fit case for imposing penalty upon the direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being paid a salary of Rs.4,0000/= per month in support of which a certificate issued by the Tehsildar has been filed. Admittedly, the appellant was a Director of the Company and as such in order to substantiate his claim, he would have filed copies of the Profit and Loss Account, his salary statement or the Balancesheet. Tehsildar is not the competent authority to issue such certificate and, therefore, no reliance can be placed on such certificate issued by the Tehsildar, certifying the income of the appellant. In this view of the matter, we are of the view that the appellant failed to establish that he is drawing the salary of the Rs.4,000/= per month only. The Company has not challenged the order of the Tribunal, passed on an Appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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