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TMI Blog2017 (1) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal penalties of Rs. 10,00,000/- (Rupees Ten Lakh) and Rs. 2,00,000/- (Rupees two lakh) have been respectively imposed on Shri Bhatnagar and Shri Agarwal. 1.1 Both of them also filed appeal numbering E/2945 and E/2946 of 2012 (which are under consideration here) against Commissioner (Appeals) Order No. 138-140/CE/MRT-II/2012 dated 29.5.2012 whereunder Order-in-Original dated 27.01.2012 passed by Assistant Commissioner, Haldwani has been sustained. In the Order-in-Original dated 27/1/2012, Assistant Commissioner, Haldwani imposed personal penalties of Rs. 4,00,000/- (Rupees Four Lakh) and Rs. 2,00,000/- (Rupees Two Lakh) respectively on Mr. S.K. Bhatnagar, Whole Time Director and Shri R.K. Agarwal, DGM (Finance). 2. The Appellants have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants cannot be exonerated of the allegations mentioned in the show cause notice(s;, the matter involves expansion of the capacity of above 25% of the Unit, where full time Director Shri S.K. Bhatnagar and DGM (Finance) Shri R.K. Agarwal have to be got involved. Therefore, penalties imposed on the appellants are right. 3. After careful consideration of the facts it is very clear that during the period involved Mr. S.K. Bhatnagar was not working with the Company namely Kashipur Sugar Mills Ltd.. Therefore, the charges levied by the Revenue against the appellant, Shri S.K. Bhatnagar cannot be sustained. 3.1. In case of the charges levied against Shri R.K. Agarwal, the appellant, the findings given by Hon'ble Uttarkhand High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whichever is greater. [(2) Any person, who issues (i) an excise duty invoice without delivery or the goods specified therein or abets in making such invoice; or (ii) any other document or abets in making such document, on the basis of which the user of said invoice or document is likely to take or has taken any intelligible benefit under the Act or the rules made thereunder like claiming of CENVAT credit under the CENVAT Credit Rules, 2004 or refund, shall be liable to a penalty not exceeding the amount of such benefit or five thousand rupees, whichever is greater.] Perusal of sub-rule (1) of Rule 26 of the Rules would demonstrate that any person, who acquires possession of, or is in any way concerned in transporting, removing, dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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