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TMI Blog2018 (6) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... traders in NCR and sending the goods to some other parties without any bills - the appellant has not only admitted his culpability in the statement dt. 15.02.2011, but also had knowledge of everything and owned up his responsibility in the statement and volunteered to deposit Rs. one crore to compensate revenue loss. The statements of appellant and other partners have not been retracted at any stage. Since the appellant had a crucial role in the offence with the assistance of the other partners and was actively involved in the fraud, imposition of penalty is justified in the facts and circumstances of the case - appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Sai Metal Industries Ltd. vs. CCE, Hyderabad - 2010 (256) ELT 631 (Tri.-Bang.); (ii) Montex Dyeing & Printing Works vs. CCE, Surat - 2007 (215) ELT 46 (Tri.-Ahmd.); (iii) Kamdeep Marketing Pvt Ltd vs. CCE, Indore - 2004 (165) ELT 206 (Tri.-Del.); (iv) Swem Industries vs. CCE, Surat - 2003 (154) 417 (Tri.-Mum.); (v) Amrit Lakshmi Machine Works vs. CC (Import), Mumbai - 2016 (335) ELT 225 (Bom.). Ld. Advocate also submitted that penalty of ₹ 3 lakhs has been imposed on the main party M/s Isha Enterprises. He pleaded that the penalty imposed on Sh. Jagdish Bhatia should be set aside. 4. Ld. A.R. for the Revenue submits that Sh. Jagdish Bhatia, the appellant in this case had full knowledge about everything as is cleard from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition that penalty can be imposed on the partner even when the firm has been penalized. Ld. Advocate fairly agrees with this proposition. On the issue of culpability of the appellant, I find that the appellant was fully and deeply involved in the fraud of issuing of bogus invoices by M/s Isha Enterprises. This is evident from the detailed statements of Sh. Gulshan Bhatia, the main partner, describing the modus operandi adopted by them to issue such bogus invoices without supply of any goods to 15 manufactures/traders in NCR and sending the goods to some other parties without any bills. Sh. Amit Bhatia, another partner, has admitted that he acted as per orders of Sh. Jagdish Bhatia. As rightly pointed out by Ld. A.R., the appellant has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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