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TMI Blog2017 (1) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... her, he has rightly deleted the penalty against the Director, namely Sushil Kumar Goyal? Held that: - It is only in case duty is determined on the fact that the duty is evaded by reason of fraud, collusion or any willful misstatement or suppression of facts or contravention of any of the provisions of this Act or the Rules made thereunder, with the intent to evade payment of duty, the liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor, namely Sushil Kumar Goyal. 2. The admitted facts are that the respondent-assessee is engaged in galvanization/manufacture of G I Pipes Tubes including purchase of black pipes and, thereafter, galvanize the same. The factory premises of the respondent-company were inspected on 27.11.2007 by the Preventive Officers and physical verification of stock and finished goods, including Cenvatabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty involved ₹ 10,08,365/ on the goods so removed. Thereafter, Revenue issued show cause notice dated 21.11.2008, proposing to determine the duty payable on stock found short, with further proposal to levy penalty under Section 11 AC read with Rule 25 of Central Excise Rules, 2002. Vide Order-in-Original, the SCN was adjudicated on contest and the proposed demand confirmed a d equal amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause title and instead of the name of Director as respondent have mentioned the name of the company. Learned A.R. for Revenue is directed to make correction in the cause title in the appeal memo, in course of the day. 5. Heard the parties. 6. Having considered the rival contentions, I find that in view of the admitted facts that the goods were properly found to be recorded in the RG-I regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade thereunder, with the intent to evade payment of duty, the liability to pay penalty arises. In the instant case, I find that the determination of duty was not involved. Further, it is admitted fact that duty had been paid on the date of inspection. Thus, the issue of show cause notice is void ab initio. 7. Thus, the appeal of Revenue against the Director is dismissed and the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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