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TMI Blog2024 (5) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... s u/r 26 of CER - Abetment - Clandestine removal - gutka - evasion of duty - reasons to believe - non-application of mind - non-speaking order - HELD THAT:- It is true that the transporters and trucks drivers may or may not be very well educated. It is also a fact that every truck driver and transporter who transports commercial goods carries with him the Bill to cover the goods which he was transporting. Every driver takes this precaution because if there is a check by any authority on the way, he can show the Bills. Secondly, once the goods reach the destination he shows the Bills to the recipient and gets an acknowledgment that the goods in the Bills received. Therefore, no matter how less educated the driver might be, he will certainly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... several documents which were recovered from various premises. In respect of these seizures, separate show cause notices were issued. 3. Having completed the investigation, a show cause notice dated 07.11.2012 was issued to M/s Shree Raj Exports Pvt Ltd. alleging evasion of duty. It was also proposed to impose penalties. The show cause notice dated 07.11.2012 also covered 48 other co-noticees including Sunil Sarogi (Noticee No. 13) as the Director of M/s Shree Raj Exports Pvt Ltd. It also covered various transporters and transport companies who transported the clandestinely removed gutka. 4. On behalf of the Sunil Sarogi, appellant in Excise Appeal No. 52508 of 2016, Shri A K Prasad, learned counsel for the appellant made the following subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear findings, the Commissioner imposed penalty of Rs. 1 crore upon Sunil Sarogi. Further, in the adjudication order itself the Commissioner sanctioned prosecuting against Sunil Sarogi in sub-para 8 of 52.8.1 of the impugned order. This order needs to be set aside insofar as Sunil Sarogi is concerned on the following grounds. (a) It is a non-speaking order passed without application of mind reproducing the show cause notice which shows that adjudicating authority had not applied his mind at all; (b) The appellant has consistently been saying in all his statements that he had never been associated with the functioning of M/s Shree Raj Export Pvt Ltd; (c) The appellant further made specific submissions that he had resigned from the company o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of dispute. Rule 26 of the Central Excise Rules is as follows; Rule 26- Any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or rupees ten thousand, whichever is greater. 8. As can be seen, penalty under Rule 26 can be imposed only on any person who acquires possession of or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any manner dealing with the excisable g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0109/2017 Mohammad Ismail 10,000/- 9. E/50126/2017 Abdul Rashid 10,000/- 10. E/50134/2017 Umardin 10,000/- 11. E/50144/2017 Mohammad Yunus 10,000/- 12. E/50158/2017 Firoz Khan 10,000/- 13. E/50202/2017 Mohammad Ali 10,000/- 14. E/50206/2017 Mohammad Mustkin 10,000/- 15. E/50208/2017 Mohammad Rafiq 10,000/- 16. E/50217/2017 Gujarat Marathwada Transport Service 10,000/- 17. E/50237/2017 Mohammad Rais 10,000/- 18. E/50238/2017 Chand Miohamamad 10,000/- 19. E/50259/2017 Bashir Khan 10,000/- 20. E/50286/2017 Mohammad Mustak 10,000/- 21. E/50290/2017 Abdul Latif 10,000/- 22. E/50291/2017 Mohammad Yaseen 10,000/- 23. E/50292/2017 Mohammad Sharif 10,000/- 24. E/50319/2017 Mohammad Bashir 10,000/- 25. E/50347/2017 Abdul Sattar 10,000/- 26. E/50363/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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