2017 (11) TMI 1038

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..... llant. - E/20091/2015-SM - E/22775/2017 - Dated:- 7-11-2017 - Shri S. S. Garg, Judicial Member Smt Neethu James, Advocate For the Appellant Shri Parasivamurthy, Deputy Commissioner (AR) For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 17.10.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the Department's appeal against the Order-in-Original and modified the Order-in-Original and also imposed a penalty of ₹ 4,00,000/- (Rupees Four Lakhs only) on the appellant who was the Managing Director of M/s. Reliance Engineers Ltd. Against the said penalty the appellant had filed the present appeal. 2. Briefly the fa .....

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..... n of sale of excisable goods and cleared it under excise invoices with an intend to evade duty so collected by the appellant from their customers. After following the due process of law, the original authority dropped the penalty against the appellant and aggrieved by the said order, Department filed appeal and the Commissioner (Appeals) vide the impugned order has imposed a penalty of ₹ 4,00,000/- (Rupees Four Lakhs only) which is under challenge in this appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed contrary to binding judicial precedent. She further submitted that the impugned order conce .....

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..... f facts or intention to evade payment of taxes. She further submitted that in the absence of mens rea penalty under Rule 26 is not imposable on the appellant for violation of Rule 8(3A) and in support of this submission, she relied upon the following decisions: a. Commissioner of Central Excise, Ludhiana V. Adhunik Alloys Ltd. - 2010 (254) E.L.T. 221 (P H) b. CCE V. Saurashtra Cement Ltd. - 2010 (260) E.L.T. 71 (Guj.) c. Solar Chemferts Pvt. Ltd. V. CCE - 2013 (276) E.L.T. 273 (Tri.-Mum.) d. CCE V. Chopra Engineering Co. - 2016 (339) E.L.T. 423 (Tri.-Mumbai) e. Siyaram Packaging Pvt. Ltd. V. CCE - 2013 (292) E.L.T. 575 (Tri.-Ahmd.) f. Anil Kumar Saxena V. CCE - 2000 (129) E.L.T 351 (Tri.-Del.) .....

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