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TMI Blog2017 (5) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... s not the case of Revenue that he was entitled to and/or getting the share in the clandestine activity of his employer. It appears that the appellant unknowingly got involved as an employee in the clandestine activity of his employers - the appellant is liable to penalty but at the same time the quantum of penalty imposed is quite high and harsh - penalty reduced to ₹ 2,50,000/- - appeal allowed - decided partly in favor of appellant. - E/1025/2010-EX[SM] - A/70416/2017-SM[BR] - Dated:- 23-3-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Aalok Arora, Advocate, for Appellant Shri D. K. Deb, Assistant Commissioner, (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is, whether the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of M/s Vikram Tyres raised on M/s J.K. Tyres Industries Ltd., M/s Birla Tyres, but the same was not deposited with the exchequer. Investigations, further, revealed that the Proprietor of M/s Vikram Tyres, is one Smt. Manju Gupta, wife of Mr. Pradip Gupta, who is Director of M/s QEPL. Further, Mr. Pradip Gupta was the Authorized Signatory, operating the bank accounts of M/s Vikram Tyres. Two more bank accounts in the name of M/s Vikram Tyres were found, wherein the said Mr. Pradip Gupta had signed as Proprietor of M/s Vikram Tyres. Further, in his statement, Mr. Pradip Gupta stated that he had been operating the account in the name of M/s Vikram Tyres. In the course of investigation, the clandestine activity was admitted by Mr. Pradip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed Signatory of M/s Vikram Tyres, he had issued Cheques of M/s Vikram Tyres. Further, the statement of Mr. Kamlesh Kumar Gupta, Proprietor of M/s Agarwal Tyres, was recorded wherein he had stated that he did not make any unaccounted purchase of Tyre Flaps of M/s QEPL. 3. During the course of investigation, statement of Shri Sanjay Mittal, the appellant herein was also recorded. The appellant was Manager of M/s QEPL and alongwith Shri Subhash Attri, Supervisor of M/s QEPL, was concerned with transporting, removing, depositing, keeping, concealing, selling and purchasing of excisable goods, which they were having knowledge or reason to believe were liable to confiscation. In his statement dated 24/07/2008, stated that he is a Postgraduate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise on the invoices issued by them to M/s J.K. Tyres Industries Ltd. For transportation of rubber flaps the services of transporter, namely; M/s National Cargo Movers, Delhi had been used. M/s Vikram Tyres, is a Proprietor concern of Mr. Pradip Gupta. All the invoices, in the name of M/s Vikram Tyres, had been issued from the Head Office of M/s QEPL situated at Delhi and these were signed by one Mr. Sanjay Jaiswal. The appellant had again joined in the new firm of Mr. Pradip Gupta, namely; M/s M. B. Rubber (P) Ltd., having its office also at Nehru Place, New Delhi, since the month of November 2007. In his further statement, the appellant have admitted to have been maintaining a diary (Singapore 109) which contains transactions of un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s Vikram Tyres. It is also a matter of record, that the appellant was drawing a salary of ₹ 10,000/- only per month. It is further stated that it is not the case of Revenue that the appellant on his own motion and/or voluntarily had involved himself in the clandestine activity of his masters. Accordingly, prays for a lenient view of the matter, praying for deletion of the penalty imposed. 6. The ld. A. R. for Revenue relies on the impugned order and has taken me through the allegations and the findings. 7. Having considered the rival contentions and on perusal of record, I hold that the appellant was a small-time employee drawing a salary of ₹ 10,000/- during the relevant period. Although, he is an educated person, but it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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