9911796707
TMI Blog2023 (1) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices, the company also received the payment which intentionally not shown in the sales account but shown as deposit against the respective customers, therefore, it clearly transpires that the company and its board under systematic modus operandi, carried out the clandestine removal of the excisable goods - As per the facts of this case, the entire modus operandi can only be done by the board of the company which includes all the directors, it is beyond imagination that such a systematic act of clandestine removal and in proper accounting of the payment in the books as deposit can be done without the knowledge of the Directors of the company. Such type of act cannot be accepted from the employee of the company - Such type of act cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the same was disposed as deemed withdrawn on the ground that the company has settled their case under SVLDRS-2019 Scheme. The present appellants were imposed penalty under Rule 26 for the charge of abatement in evasion of duty by the company. All the present appellants are Managing Director/ Director of the company. 2. Shri Dhaval Shah, learned Counsel appearing on behalf of the appellants submits that as regard Shri Narendra C Solanki, he is in-charge Managing Director of the Company and was appointed as per the resolution of the company. He submits that all the activities of parallel invoices and clearance there under were made by the staff of the company and Shri Narendra C. Solanki was not looking after day to day affair, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the company and its board under systematic modus operandi, carried out the clandestine removal of the excisable goods. As per the facts of this case, the entire modus operandi can only be done by the board of the company which includes all the directors, it is beyond imagination that such a systematic act of clandestine removal and in proper accounting of the payment in the books as deposit can be done without the knowledge of the Directors of the company. Such type of act cannot be accepted from the employee of the company. It is also observed that the employee in their statement clearly stated that for the entire act, information is available with Shri Narendra C Solanki. Moreover, even Shri Solanki also in his statement accepted a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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