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TMI Blog2015 (6) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... J),J. For the Appellant : Shri Mimesh Mehta, Adv. For the Respondent : Shri V K Agarwal, Addl. Commissioner (AR) ORDER Per: M V Ravindran: As the same question of law and facts arise, all these three appeals are being disposed of by a common order. 2. Heard both sides and perused the records. 3. The issue involved in all these appeals is regarding penalties imposed on the appellants under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iverted to home consumption. 5. Learned A.R. would reiterate the findings of the adjudicating authority in the impugned order at para 8.3. He would submit that the Chairman and the Secretary and the MD were aware that the sugar which was cleared for export was not exported and diverted to home consumption. According to him the statement recorded of Shri Siyaramji Gupta, Exporter, is very clear in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or *[two thousand rupees]*, whichever is greater. [(1)] [(2) Any person, who issues - (i) an excise duty invoice without delivery of the goods specified therein or abets in making such invoice; or (ii) any other document or abets in making such document, on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty liability), is debited, and the goods are cleared; the question as to they may be confiscated may not arise and in my considered view all the three appellants could not have any reason to believe that sugar cleared for export is liable for confiscation. Accordingly, in view of the foregoing penalties imposed by the adjudicating authority are set aside and the appeals are allowed. (Dictated in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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