M/S. MULTIBASE INDIA LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal has been filed by the appellants against OIA No. CS/21 -23/DMN/NDMN/2011 -12, dt. 27.07.2011. The issue involved is clandestine removal of the goods. Shri Hardik Modh (Adv.), appearing on behalf of the appellant argued that the entire duty amount has been paid by the appellant. He, however, argued that the benefit of cum -duty has not been allowed by the first appellate authority and also the option of 25% Section 11AC penalty is neither given by adjudicating authority nor by the first appellate authority. So far as imposition of penalty upon Shri Sangram Singh is concerned, it was argued that the same is not attracted and need to be dropped as he was only a Manager with M/s. Metal Gems and was not going to gain personally from the clandestine activity.

(2.) SHRI P.N. Sarvaiya, (A.R.) appeared on behalf of the Revenue and argued that the stand taken by the first appellate authority is correct.

(3.) SO far as giving an option of payment of 25% reduced penalty imposed under Section 11AC of Central Excise Act, 1944 is concerned, it is observed from the OIO and OIA passed by the lower authorities that no such option was extended to the appellants. Therefore, the order of the lower authorities is modified to the extent that option of 25% payment of reduced penalty under Section 11AC of the Central Excise Act, 1944, is extended to the appellant if the same is paid within one month from the date of receipt of this order.