SHRI MUKESH KUMAR, SHRI YOGESH Vs. CC

JUDGEMENT

(1.) THE appellants challenge the order of the Commissioner (Appeals) upholding the penalties imposed on them under Section 112 of the Customs Act.

(2.) ACCORDING to the Revenue, the appellants had participated in the commissioning of the fraud by signing the applications for DEPBs in respect of Shipping Bill Nos. 33 dated 03.01.2000; 6728 dated 25.07.2000; 7248 dated 07.08.2000; 4739 dated 17.12.1999; 4687 dated 14.12.1999; and 4410 dated 27.11.1999.

(3.) THE learned Counsel for the appellants, has, by a communication dated 23.02.2007, submitted that, the appeals of the partners may be decided in the light of the decision of the Tribunal in Customs Appeal No. C/579/06 -NB(S) decided on 01.12.2006 in which the Order of the Commissioner (Appeals) was set aside, relying upon the earlier order of the Tribunal dated 13.09.2006. That order was passed in respect of different DEPBs whereby the appeal of the Revenue was dismissed. From the material on record, the role of all the appellants in fraudulently obtaining the DEPB licenses, has been duly established. The following findings of the adjudicating authority in paragraphs 25 and 26 of the order which are confirmed by the appellate Commissioner are eloquent enough to depict the role played by these appellants: