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TMI Blog2007 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... e partnership unit - Appeal Nos.E/3971 & 3972/2005 - Final Order Nos. A/1358 & 1359/2007-WZB/AHD - Dated:- 15-6-2007 - [Order per] - As per facts on record, preventive check was carried out at the appellant's premises by the Central Excise officers on 13-11-98 in the presence of Shri Shrikant Krishngopal Mundra, partner of the appellant. During the course of checks, the officers verified the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... semi-processed/fully processed lying in different stages/sections in the mills. The finished fabrics fully packed in polythene bags, lying in the dispatch condition, was found to be 1,95,909.75 L.Mtrs. and on comparison with the recorded balance in RG-1, the officers noticed an express of 631 pieces of MMF(P) admeasuring 53,844.00 L.Mtrs. valued at Rs. 8,43,622/- for which Shri Mundra stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating the excess found goods with an option to redeem the same on redemption fine of Rs. 1.60 lakhs. In addition, personal penalty of Rs. 1 lakh imposed under Section 11AC of Central Excise Rules, 1944 and personal penalty of 1 lakh was imposed upon Shri S.K. Mundra, partner of the appellant under Rule 173-Q and Rule 209-A of the Central Excise Rules, 1944. The said order was confirmed by Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, even if they have chosen to open the same themselves. The de-sealing of the Stentner machine, on their own without intimation to the Revenue and processing the goods by using the said stenter and not entering the same in RG-1 register for a period of 5-6 days, indicate towards the appellant's intention to remove the same without payment of duty. Further, the above intention stands corroborated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e liable to penalty. However, keeping in view the facts and circumstances of the case, I reduce the redemption fine from Rs. 1.60 lakhs to Rs. 35,000/- (Rs. Thirty Five Thousands only) and penalty from Rs. 1 lakh to Rs. 25,000/- (Rs. Twenty Five thousands only). In as much as the penalty stands imposed upon the partnership unit, there is no justification for imposition of separate penalty upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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