2017 (5) TMI 334

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..... 0901/2017
Central Excise
Dr. D.M. Misra, Member (Judicial) Shri N.K. Oza, Advocate for the appellant Shri L. Patra, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. These applications are filed seeking restoration of the appeals dismissed earlier on the ground of non-supply of relevant documents namely, statements, Panchnama etc. relying which allegation of cl .....

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..... its that even though penalty on the company has been imposed under Section 11AC of the CEA, 1944, however, the authorities below have not extended the benefit to discharge 25% of the penalty subject to fulfillment of the conditions prescribed thereunder. In support, he has placed reliance on the judgment of Hon'ble Gujarat High Court in the case of Commissioner of Central Excise & Customs, Surat I .....

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..... fake invoice etc. Also, the transporter had actively participated in the clandestine removal of goods. Hence, penalty has been rightly imposed on these persons. 6. In his rejoinder, ld. Advocate submitted that employees have carried out instruction of the employer and they have no personal gain from the said activity. Therefore, looking into remuneration/salary they receive, penalty imposed on e .....

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..... removal of goods without payment of duty. The Director was the mastermind in clearance of the gods without payment of duty and the transporter has consciously participated in the said removal of the goods; therefore, penalty imposed on the Director and on the transporter, in my opinion, does not require any interference. However, as far as employees are concerned, from the evidence recorded in the .....

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