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TMI Blog2022 (8) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... pulated the cost of the product and the goods were clandestinely removed from the premises of the Job Worker. In these appeals, the appellant s plea is that he was working as Import/Export Manager and not dealt with the transaction made with the Job Worker. The appellant is the sole Authorised Signatory for the company and he has given statements with reference to the offence committed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) upheld the penalty of Rs.20,000 /- Rs.8,000/- respectively. The penalty were imposed under Rule 26 with reference to a case of duty evasion made against the employer company of the appellant. 02. When the matter was called out, none appeared on behalf of the appellant. 03. Shri G.Kirupanandan, Learned Superintendent (Authorised Representative) appearing on behalf of the reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case against the company, there is a clear admission that the appellant have manipulated the cost of the product and the goods were clandestinely removed from the premises of the Job Worker. In these appeals, the appellant s plea is that he was working as Import/Export Manager and not dealt with the transaction made with the Job Worker. From the entire records, I find that he is the sole Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore they were concerned in transporting, removing, depositing, keeping, concealing, selling and purchasing the excisable goods/Cenvetable goods which they knew or had reason to believe were liable to confiscation under Central Excise Act, 1944. 7. The appellant has contended that he had joined his duty on July 2011 in the said Company and resigned in the month of February, 2015, so the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals), I do not find any infirmity. The learned Commissioner (Appeals) has already taken a lenient view and substantially reduced the penalty from Rs.50000/- and Rs.20,000/- to Rs.20,000/- and Rs.8,000/- respectively. The role of the appellant is clearly established therefore, no further relief can be extended to the appellant. 05. Accordingly, I uphold the impugned orders and dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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