9911796707
TMI Blog2017 (1) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... in favor of the assessee. - E/3004-3005/2012-EX[DB] - A/71129-71130/2016-EX[DB] - Dated:- 10-11-2016 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibber, Advocate, for Appellant Shri L. Patra, Assistant Commissioner (AR), for Respondent Per: Anil Choudhary The present appeal is filed by the appellants, M/s Surendra Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir acts of omission and commission committed criminal conspiracy in connivance with the proprietor of M/s Shyam Traders namely Mr. Sanjiv Mishra and his associates executed the scheme of arrangement of providing fictitious and bogus entries in the books of accounts of Ms. Shyam Vanaspati Oils Ltd., (SVOL) and in turn facilitated M/s Shyam Traders in an attempt to escape from the penal action aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Gutka cleared without payment of duty and without invoices. There is no allegation that Shri Sanjiv Mishra and Shri Pratyoosh Mishra as Directors of M/SVOL and other persons - Shri V.K. Tulsiyan, Shri Virendra Jain and Shri Surendra Jain had acquired possession of or Were in any manner concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order imposing penalty on them under Rule 26 of Central Excise Rules, 2002 is liable to be set aside. 5. That in view of the findings of the Tribunal, the Tribunals set aside the penalty under Rule 26 of Central Excise Rules, 2002 on M/s SVOL, Shri Sanjiv Mishra and Shri Pratyoosh Mishra, both the directors of M/s SVOL. The Id. Counsel, further, urges that in view of the categori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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