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TMI Blog2016 (1) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 4819.12 of the Schedule to the Central Excise Tariff Act, 1985. On 21.08.2002 the Central Excise Officers visited the assessee factory and found that they had wrongly availed the benefit of SSI exemption Notification No. 8/2000-CE dated 01.03.2001 by not clubbing the clearance value of their Banglore unit with the clearance value of Daman unit. 3. A Show Cause Notice dated 15.12.2005 was issued proposing demand of duty alongwith interest and to impose penalty on the assessee and to impose penalty of Shri Sachin Modi, Director and Shri Parimal Naik, Factory Manager of the assessee company. The Adjudicating Authority confirmed the demand of duty of Rs. 3,99,684.00 alongwith interest and imposed penalty of equal amount of duty on the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arat High Court in the case of Commissioner of Central Excise, Ahmedabad-I vs Akash Fashion Prints Pvt. Ltd. 2009 (239) E.L.T. 439 (Guj.) . He also relied upon the decision of the Tribunal in the case ofVadhera Luminaries vs Commissioner of Central Excise, Delhi-I 2004 (166) E.L.T. 211 (Tri.-Del.). It is contended that the penalty was imposed on the assessee company under Section 11 AC and therefore, penalty on the Director is not proper. 5. On the other hand, the Learned Authorised Representative for the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the appellant had not disclosed their Bangalore Unit to the Department, and it is a clear case of suppression of fact with intent to evade payment of duty. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o appeal filed against the Factory manager. 8. In view of the above discussions, we upheld the demand of duty alongwith interest and imposition of penalty under Section 11 AC of the Act 1944, on the assessee company. We allow an option to the assessee company to pay penalty 25% of the duty alongwith entire amount of duty and interest within 30 days from the date of communication of this order. The penalty on the Director, Shri Sachin Modi, is reduced to Rs. 15,000.00. The penalty imposed on Shri Parimal Naik, Factory manager is set-aside and the appeal is allowed. The appeals of the assessee company and its Director are disposed of in the above terms. The appeal filed by the Revenue is rejected. ( Dictated And Pronounced in open Court ) X X X X Extracts X X X X X X X X Extracts X X X X
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