SHRI KAMAL KUMAR JAIN Vs. CCE-HALDIA

JUDGEMENT

(1.) HEARD both sides. Appellant filed this appeal against Order -in -Appeal No. 16/HAL/2012 dated 18.04.2012 whereby ld. Commissioner(Appeals) has upheld the order of lower adjudicating authority and imposed a penalty of Rs. 1,00,000/ - against the appellant under Rule 26.

(2.) BRIEFLY stated the facts of the case are that a case of shortage was booked against M/s. Apollo Machines Pvt. Ltd. for which the appellant is one of the Directors. A shortage involving duty of Rs. 4,99,068/ - was made against M/s. Apollo Machines Pvt. Ltd. and accordingly proceedings were initiated and lower adjudicating authority confirmed the demand of Rs. 4,99,068/ - against M/s. Apollo Machines Pvt. Ltd. and imposed a penalty of Rs. 4,00,000/ - against the appellant. The appellant challenged the order before ld. Commissioner(Appeals), who reduced the penalty to Rs. 1,00,000/ -. Still aggrieved by the order -in -appeal, the appellant are in appeal.

(3.) THE contention of the ld. A.R. appearing for the department is that once he is looking after the finance and legal affairs of the company, he is having the responsibility of the shortage and thus it is indirectly in his knowledge.