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TMI Blog2017 (3) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... ting job. And both the respondents were having the knowledge and were party to this modus operandi of evasion of huge Central Excise duty amounting to ₹ 1,28,56,776/- . Both the respondents deserve to be imposed penalties in terms of Rule 26 of the CER, 2002, even when the main noticee M/s. MIL has been imposed the penalty equivalent to the duty evaded. It is also made clear that imposition of penalty is necessary in terms of Rule 26, with a further view that the said imposition of penalty will deter the respondents in future from playing such a role which led to evasion of payment of taxes/ dues due to the Exchequer. Penalty upheld - appeal allowed - decided in favor of Revenue. - Excise Appeal No. 482 -483 of 2007 - FINAL ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their appeal memorandum and the written notes inter alia mainly submits as under:- i) The adjudicating authority erred in dropping charges against Noticee respondents. Shri J C Mansukhani deliberately tried to mislead the department by making a false statement that bare pipes were cleared outside the factory premises and brought back for coating purpose. This was done as an afterthought as a legal obfuscation to avoid payment of duty. ii) Shri K G Mantri, the respondent, himself admitted that bare pipes were never physically removed outside from the factory premises. iii) There is no reasoning as to how because of lack of personal enrichment, penalty cannot be imposed. 4. Learned advocate appearing for the respondents inter-ali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mely M/s. MIL was held responsible for evasion of duty and penalty was imposed on the company; and there is no personal involvement of the respondents, do not have sufficient force. On the face of the fact of mis-leading statement by the respondent, Shri J C Mansukhani, MD, where he inter-alia stated that the goods namely, bare pipes manufactured in SAW Pipe Division were first cleared to plot of CWC land, from where these bare pipes were again taken only for coating and after they got coated, the pipes were stored in the same premises i.e. on land of CWC taken on lease; whereas the panchnama dated 25.11.04 drawn in the premises of MIL makes it obvious that rented land of CWC is infact a part of the factory premises of MIL and not a separat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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