2015 (10) TMI 1227

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..... resulting in evasion of duty. Therefore, demand of duty was confirmed. In such circumstances, no question of concession in penalty arises since that would encourage evasion. This can be said following the decision of the Hon’ble High Court of Bombay in the case of Commissioner of Central Excise & Customs, Aurangabad Vs Padmashri V.V. Patil S.S.K. Ltd., reported in [2007 (7) TMI 6 - HIGH COURT, BOM .....

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..... oncession in penalty and grant of any concession to clandestine removal shall be bonus to evasion encouraging the same to perpetuate. Therefore, the concession in penalty given by Commissioner (Appeals) should be reverted and adjudication order should be restored. 3. Heard both sides and perused the record. The fact found by the appellate authority both in respect of shortage of goods and remo .....

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..... t as to how this appellant, as a Manager acted as master mind to cause evasion in para 38 of his order. He has categorically brought out active role of this appellant demonstrating how he has facilitated removal of the goods without being accounted for. That being unrebutted in the course of the proceeding before authorities below ruling out his role, there is nothing to disturb the finding of Com .....

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