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TMI Blog2017 (1) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... t ORDER Per V Padmanabhan The present appeal against the order in appeal dated 21.12.10 passed by the Commissioner (Appeals), Raipur. The appeal has been filed by Shri Lakhwant Singh Gill, Ex-Director of G & G Ispat (P) Ltd. The DGCEI, carried out the investigation against M/.s. G & G Ispat (P) Ltd. Raipur on the allegation of clandestine manufacture. On completion of investigation, show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the Revenue. 4. Learned advocate submits that under section 11 A(2) (first proviso ) inasmuch the main notices M/s. G & G Ispat deposited the duty together with interest and 25% of penalty within a period of 30 days from the date of issuance of show cause notice, the proceedings should be deemed as concluded and no penalty is imposable on the partner. She cited the decision of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. Provided that if such person has paid the duty in full together with, interest and penalty und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice in so far as the same relates to demand of duty under Section 11A is accordingly directed against the partnership firm. In relation to the demand of duty so proposed, the specific roles of the partners have also been mentioned in the show cause notice and penal action was proposed under Rule 26 of Central Excise Rules, 2002. 8. The original authority accepting the payment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for imposition of penalties under Rule 26 of the Central Excise Rules, 2002, are integrally connected to short levy and short payment of duty which was being demanded under Section 11A." 7. I find no reason to take a different view. Consequently, impugned order is set aside to the extent of imposition of penalty on the partner, Shri Lakhwant Singh Gill, Ex-Director. 8. The penalty imposed is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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