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TMI Blog2019 (6) TMI 1595X X X X Extracts X X X X X X X X Extracts X X X X ..... Director. In his statement recorded by the officers, Shri Sarda categorically admitted that the said manufacturing unit was indulged in clandestine manufacture and clearance of the finished goods during the relevant period and agreed to deposit the entire amount of duty not paid. Also, in his statement dated 25.11.2009, he has accepted that he looks after day to day affair of the factory including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the same is taken up for disposal. 2. Briefly stated the facts of the case are that on the basis of intelligence and information received from the Income Tax Department, Central Excise officers visited the factory premises of M/s B.K. Industries, who was engaged in the manufacture of Iron Steel products namely, MS Rounds, MS Channels, MS Angles MS Flat Bars, squares falling under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal involvement by the appellant in the alleged clandestine manufacture and removal of the goods, hence penalty cannot be imposed on him. Also, he has challenged the imposition of personal penalty submitting that since penalty has already been imposed on M/s B.K. Industries, separate penalty on the appellant Shri Radheshyam Sarda, Director of B.K. Industries is unsustainable in law. 4. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R for the Revenue. I find that undisputedly there has been manufacture and clearance of excisable goods clandestinely by M/s B.K. Industries of which Shri Radheshyam Sarda was the Director. In his statement recorded by the officers, Shri Sarda categorically admitted that the said manufacturing unit was indulged in clandestine manufacture and clearance of the finished goods during the relevant peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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