9911796707
TMI Blog2018 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... islead the department by showing fake job work and consequently cleared the duty free yarn in the open market. In the process of duty evasion, the job workers have actively contributed in duty evasion inasmuch as the premises of job worker were shown to have rented out to M/s. PPL. Moreover, the job work challans were also signed by those job workers. Despite the fact known to them that there is only paper transaction is being done, the job workers have signed the blank challans which were used by M/s. PPL for showing the job work. Therefore, the appellants (job workers) mentioned at serial No. 1 to 7 were actively involved in facilitating M/s. PPL for clandestine removal of duty free yarn - they are rightly liable for penalties under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to imposition of penalties and redemption fine against M/s. PPL. Penalties under Rule 26 was imposed on various persons whose details are as under:- S/ No. Name of Appellant Status of appellant Amount of penalty 1. Shiv Textiles Job Worker ₹ 50 Lakh 2. Shivani Textiles Job Worker ₹ 50 Lakh 3. Neha Weaves Job Worker ₹ 50 Lakh 4. Parvati Textiles Job Worker ₹ 50 Lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with Shri K.I. Vyas and Shri Raj K. Vyas, ld. Advocates. None appeared for M/s. Pooja Tex Prints Pvt. Limited. Shri Parikh, Ld. Counsel submits that the entire modus-operandi was that the job work of duty free yarn were planned by M/s. PPL. He submits that job worker s premises were given on rent to M/s. PPL on rent, on machine basis. The job work challans were provided by M/s. PPL and for the transaction of goods, challans were prepared by M/s. PPL only on which the signatures of the job workers were obtained in advance on blank challans. As regards the job worker s documentation, the appellants (job workers) are not involved, the entire planning was done by M/s. PPL therefore, the appellants (job workers) cannot be held responsible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty evasion, the job workers have actively contributed in duty evasion inasmuch as the premises of job worker were shown to have rented out to M/s. PPL. Moreover, the job work challans were also signed by those job workers. Despite the fact known to them that there is only paper transaction is being done, the job workers have signed the blank challans which were used by M/s. PPL for showing the job work. Therefore, the appellants (job workers) mentioned at serial No. 1 to 7 were actively involved in facilitating M/s. PPL for clandestine removal of duty free yarn. Accordingly, they are rightly liable for penalties under Rule 26 / 209A. As regards the other appellants, M/s. Regent Overseas Pvt. Limited and M/s. Pooja Tex Prints Pvt. Limite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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