SUDHISH GOENKA Vs. CCE JAIPUR

JUDGEMENT

(1.) THE additional Commissioner of Central Excise, Jaipur vide his order dated 19.2.99 confirmed a duty of Rs.3,11,736.00/ - on M/s Mewar Bottling Company. He further imposed a penalty of equivalent amount on them under Section 11 AC of Central Excise Act, 1944. In addition, a penalty of Rs. 9,264 is imposed under Rule 571 (4) of the Central Excise Rules, 1944. The Additional Commissioner in his order has also imposed penalties of Rs. 15,000/ - and Rs. 5000/ - respectively on Shri Sudhish Goenka, Director and Shri Ram Kishan Choudhary - -an employee of the appellants under Rule 209 A.

(2.) THE above stated charged parties, filed appeals before Commissioner (Appeals), Jaipur. But their appeals are rejected by the appellate authority.

(3.) THE appellants have filed second stage appeals before CEGAT alongwith the stay petitions. The stay petition of M/s Mewar Bottling Company is disposed off by the CEGAT vide order dated 20.12.2000 in which it is observed that these appellants had transferred their business together with Central Excise registration to M/s Hindustan Cocacola Bottling North West (P) Ltd. and at that stage they had furnished a bank gurantee of Rs. 4,62,000.00/ - towards security covering the amount of duty and penalty adjudged against them. The said bank gurantee was valid upto 19.2.2001.