Compounding application can be rejected on ground of suppression of facts if omitted fact was material to relief claimed by applicant

CESTAT, AHMEDABAD BENCH Girish B. Mishra Versus Commissioner of Central Excise, Ahmedabad ORDER NO. A/748/WZB/AHD. OF 2012 APPEAL NO. E/1313 OF 2010 MAY 15, 2012 ORDER 1. Shri Girish B. Mishra, (the appellant) was an employee looking after the marketing affairs of M/s. Swastik Sanitary Wares Limited. Proceedings were initiated against the Company on the ground that there was clandestine removal which culminated in confirmation of duty demand and imposition of personal penalty on the Managing Director as well as the appellant. Against the penalty imposed on the appellant, on an...