ASHOK JOSHI Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal has been filed by the appellant against the impugned order -in -appeal vide which penalty of Rs. 1,50,000/ - under Rule 209A has been affirmed against him.

(2.) The facts are not much in dispute. The appellant is an iron and steel scrap dealer supplying goods to various parties including M/s. Ashoka Adhar Castings Pvt. Ltd. The department booked the said company for having contravened the various provisions of Central Excise Rules, by indulging in clandestine removal of the goods, during the month of August, 97. Show cause notice was issued to that company as well as to the present appellant against whom the allegations made were that he was looking after the affairs of that company and one of the employees of that company namely Ranjit Singh, in his statement, disclosed that clandestine removal of the goods was made from the factory of the company at the instance of the present appellant. The Adjudicating Authority confirmed the duty demand against the company of Rs. 1,76,392/ - with penalty of Rs. 1,50,000/ -. Against the present appellant, penalty of Rs. 1,50,000/ - has been confirmed under Rule 209A.

(3.) I have heard both the sides and gone through the record.