RITESH VAKIL Vs. COMMISSIONER OF C. EX., AHMEDABAD

JUDGEMENT

(1.) THESE 4 appeals, two filed Shri Vijay Vakil and two by Shri Ritesh Vakil are being disposed of by a common order as they arise out the same set of facts and circumstances and are directed against two impugned orders passed by the Commissioner.

(2.) AFTER hearing the learned Advocate Shri Hardik Modh for the appellants, we find that Shri Vijay Vakil is Chairman of a company, M/s. Pet Plastics and Shri Ritesh Vakil is authorized signatory of a warehouse i.e. M/s. G.K. Warehousing. Vide impugned orders the Commissioner has also imposed personal penalty upon M/s. Pet Plastic Ltd. under Section 112 of Customs Act, 1962.

(3.) BRIEFLY dealing with the facts it is seen that the allegation against Pet Plastic is that they placed orders on one M/s. Vikram Projects Ltd. for supply of articles of plastic for utilization in fulfillment of export. Accordingly Vikram Projects was issued license on the basis of which they imported raw materials, but diverted the same in open market. We are not concerned with the appeal filed by Vikram Projects or other persons upon whom penalties were imposed by the Commissioner under Section 112 on the ground of aiding and abetting Vikram Projects Ltd. It is seen that appeals of all other persons including appeal filed by Pet Plastic Ltd. against the same impugned orders was dealt with by the Tribunal vide its Order No. C -II/1578 -1611/WZB/2003, dated 30 -6 -2003 and penalty imposed upon M/s. Pet Plastics was set aside. As such it is the contention of the learned Advocate that penalty on Chairman of Pet Plastic Ltd. Shri Vijay Vakil is also to be set aside.