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TMI Blog2017 (12) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... anpati Ispat Pvt. Ltd. has accepted clandestine manufacture and removal of goods, the penalty imposed by the authorities below under Rule 26 is sustainable for the reason that without his active role and participation, the company cannot indulge with the fraudulent activity of removing the goods in clandestine manner - penalty justified but quantum reduced. Appeal allowed in part. - E/53386-53387/2015-SM - A/58170-58171/2017-SM[BR] - Dated:- 24-11-2017 - Mr. S.K. Mohanty, Member (Judicial) Shri A.K. Mishra, C.A. - for the appellant Shri G.R. Singh, DR - for the respondent ORDER 24-11-2017 Per: S.K. Mohanty The brief facts of the case are that the M/s Ganpati Ispat Pvt. Ltd. is engaged in the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. Hence, the appellants have filed these appeals before the Tribunal. 2. The ld. Consultant appearing for the appellant submits that the appellants are not contesting the duty demand confirmed against the appellant M/s Ganpati Ispat Pvt. Ltd. However, the contention of the ld. Consultant is that the benefit of Section 11AC ibid for reduced amount of penalty has not been extended by the authorities below. He further submits that personal penalty cannot be imposed on the appellant M/s Ashok Kumar Agrawal since, he has no active role in clandestine manufacture or removal of goods. Ld. Consultant has relied on the judgement of Hon ble Gujarat High Court in the case of CCE, Surat-I Vs. Santosh Textile Mills - 2016 (334) ELT 54 (Guj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the eventually, where the duty has been paid within 30 days from the date of the adjudication order. The SLP filed by Revenue against the Hon ble Gujarat High Court judgement has been dismissed as reported in 2016 (334) ELT A46 (SC). 6. In view of above, I am of the opinion that the appellant should be given the option to deposit the reduced amount of penalty. Accordingly, the appellant is directed to deposit the reduced amount of penalty of 25% within 30 days of receipt of this order and file the compliance report before the adjudicating authority. On showing deposit of reduced amount of penalty, the adjudicating authority should not proceed further for recovery of the balance amount of penalty from the appellant. 7. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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