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TMI Blog2006 (9) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... on Manager as that he had specific and significant role in clandestine removal –Order upheld - Appeal Nos. E/3472-3473/2004 - Final Order Nos. A/1627-1628/2006-WZB/C -IV(SMB) - Dated:- 21-9-2006 - [Order]- These are appeals filed by M/s. Mukesh Metal Industries Private Limited (hereinafter called "the appellant company") and Mr. Piyush Shyamkaran Vyas, Manager and authorized sign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t invoice was issued on 10-12-1998 only and Shri Piyush Shyamkaran Vyas, Manager and authorized signatory of the appellant company admitted the removal of the goods clandestinely without payment of Central Excise duty. (c) On application by the appellant company seized goods were provisionally released on execution of bond with bank guarantee for a sum of Rs. 1,40,122/-. (d) The Dy. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this regard. 5. It is submitted on their behalf that as duty has already been paid before the issue of show cause notice no penalty can be imposed. Also the manager is not liable for a separate penalty in terms of order of CESTAT in S.R. Patel v. Collector of Central Excise, New Delhi, 1998 (98) E.L.T 168. 6. in this case, the goods were seized near the National Highway and that too, at 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early distinguishable from the facts of the case. 8. It was also submitted that since the goods have been provisionally released and not available for confiscation imposition of fine is not warranted. In this case the goods were removed clandestinely and were seized at very odd hours from the highway. The goods seized have been provisionally released under bond with bank guarantee. The offendi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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