9911796707
TMI Blog2017 (9) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... be reduced considering the nature of the case and their role. Since the duty should not have been confirmed to the tune of ₹ 42 Lacs, the penalty commensurate to the said amount is also not proper. I therefore reduce penalty on Shri. Pankaj Jaju from ₹ 25 lacs to ₹ 4 Lacs and on other appellants i.e. i.e. Unique Trading Corporation penalty of ₹ 2 lacs to ₹ 25,000/-. In respect of Victor Industries, Crown Industries and Suman Bardia, penalty of ₹ 15,000/- reduced to ₹ 10,000/-. Appeal allowed - decided partly in favor of appellant. - Appeal No. E/517 to 521/09 - Final Order Nos. A/88960-88964/2017-WZB/SMB - Dated:- 21-7-2017 - Mr Ramesh Nair, Member ( Judicial ) Shri. S.P. Seth, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Sunrise Zinc Ltd and others filed appeal before the Tribunal, Tribunal remanded the matter to the adjudicating authority, therefore adjudicating authority was supposed to re-adjudicate only demand of ₹ 26.71 lacs whereas he reopened entire case and confirmed the demand of ₹ 42 lacs, imposed penalty on the present appellants for this reason itself penalties imposed on the present appellants do not survive. As regard the appeal of Pankaj Jaju, he submits that in the impugned order while imposing penalty no charge of confiscation of the goods was made. The penalty under Rule 26 imposed only when person has a belief that the goods are liable for confiscation. In absence of any charge, belief of the person that goods liable for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority in the denovo adjudication confirmed demand of ₹ 42 lacs but since the appeal of M/s. Sunrise Zinc Ltd stand dismissed as on date, demand of ₹ 42 Lacs stands upheld. For the purpose of penalty of other parties, I consider this fact. As regard the role of Shri. Pankaj Jaju, I observed from the order that he was actively involved in the entire operation being Executive Director of M/s. Sunrise Zinc Ltd. In the Statement of Shr. R.K. Mishra, General Manager of the M/s. Sunrise Zinc Ltd, he stated that clandestine removal of zinc ingots and other goods was made as per the direction of Shri. Pankaj Jaju which was subseqeutnly corroborated by the statement of Shri. Pankaj Janu himself. I also find that thou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
