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TMI Blog2018 (7) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... ey cleared the goods without payment of duty, cannot be accepted - the demand of duty along with interest and penalty against the appellant company is sustainable. Penalty on Managing Director of the Appellant Company - Held that:- Appellant contended that he had no knowledge of the alleged irregularity - In any event, the appellant No. 2 had deposited the duty partly during the investigation - imposition of penalty not justified. Appeal allowed in part. - Ex.Appeal Nos.75444,75445/15 - F/O/75801-75802/2018 - Dated:- 10-4-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri D. Sahu, Adv. for the Appellant (s) Shri S. S. Chattopadhyay, Supdt. (A.R.) for the Respondent (s) ORDER Per Shri P. K. Choudhary : These t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Rules, 2002. By the impugned order, the Commissioner (Appeals) rejected the appeals filed by the Appellants. Hence , the present appeals. 3. Heard both sides and perused the appeal records. 4. The ld. Counsel for the appellant submitted that the appellant cleared the goods without issuing invoice. Subsequently, they issued the invoices and paid duty. He submitted that they had cleared some consignments without payment of duty as there was a delay in refund of duty which they were entitled to as per Area Based Notification No. 20/2007-CE dt.25.04.2007. It is submitted that they raised the invoices subsequently after the consignments were finally accepted and paid by the buyers. He further submitted that the Appellant No. 2 had no kn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the appellant had made the averments without any reconciliation statement. In such situation, the findings of the lower authorities would be accepted. It is seen from the orders of the lower authorities that the adjudicating authority had examined the issues at length. In any event, the plea of the appellant that there was a delay in refund of duty in terms of the exemption Notification and therefore they cleared the goods without payment of duty, cannot be accepted. Hence, the demand of duty along with interest and penalty against the appellant company is sustainable. 7. Regarding imposition of penalty on Appellant No.2, I find that the Appellant No.2 is the Managing Director of the Appellant Company. He has stated in his st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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