The Tribunal addressed an appeal against a penalty of Rs. 3 lakhs imposed on the Director of a company. Since the main company opted for the SVLDRS scheme but the Director did not independently do so, the penalty was reduced to Rs. 30,000 with pre-deposit adjustment.
Penalty reduced to Rs. 30,000; pre-deposit adjusted against the reduced penalty.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA
REGIONAL BENCH – COURT NO.2
Excise Appeal No. 75783 of 2019
(Arising out of Order-in-Appeal No. 381-382/BOL-CE/2018-19 dated 31.12.2018 passed by Commissioner (Appeals) of CGST & Central Excise, Siliguri.)
M/s Bajrang Lal Agawam,
(Director of M/s Shyam Sel & Power Ltd, (PD), G-6, Mangalpur Industrial Estate, Bakhtarnagar, Raniganj, Dist.- Burdwan, West Bengal-713321)
..Appellant VERSUS
Commissioner of CGST & Central Excise, Bolpur,
(Nanoor Chandidas Road, Sian, Bolpur, Dist.- Birbhum, West Bengal-731204)
.. ... Respondent APPERANCE :
Ms. Shubhangi Lata, Chartered Accountant for the Appellant Shri A. Mukherjee, Authorized Representative for the Respondent
CORAM:
HON’BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL)
Final Order No. 75621/2026
DATE OF HEARING : 20.05.2026 DATE OF DECISION : 20.05.2026
PER R. Muralidhar:
The appellant is (Director of M/s Shyam Sel & Power Ltd,). In the impugned order, the appellant was imposed with a penalty of Rs.3 lakhs. The Learned Councel appearing on behalf of the appellant submits that the main appellant company, Shyam Sel & Power Ltd, had already opted for the SVLDRS scheme, for which they have been already issued SOLDRS-4 certificate. She prays that considering the same, the present appeal also may be allowed. On going through the records, I find that the main company, Shyam Sel & Power Ltd, has opted for the SVLDRS scheme and accordingly their appeal has been
2
Excise Appeal No. 75783 of 2019
disposed of as dismissed on account of opting for the SVLDRS scheme. I find that as per the SVLDRS scheme the Director should have opted for this scheme by independently filing the application before the authorities, which has not been done in this case.
(Dictated and pronounced in the open court)
Sd/- (R. Muralidhar) Member (Judicial)
Tushar
2 issues framed by the court
Whether penalty on the Director should be reduced given the main company opted for the SVLDRS scheme.
Whether lack of arguments by the main company affects the Director's ability to defend the case.
M/s Bajrang Lal Agawam
Commissioner of CGST & Central Excise, Bolpur
R. Muralidhar
As recorded by the court registry
An appeal in a central excise matter before CESTAT.
Judgements on the same questions, provisions and authorities, from every court
