2021 (9) TMI 1277 - HC - Central Excise

Levy of penalty u/r 26 of the Central Excise (No.2) Rule 2001 / Central Excise Rules 2002 read with Rule 209A of the Central Excise Rules 1944 - no evidence or partly relevant or partly irrelevant evidence - HELD THAT - Reliance placed in the case of THE COMMISSIONER OF CENTRAL EXCISE THANE - II COMMISSIONERATE MUMBAI VERSUS KAMAL SINGHANIA DIRECTOR OF M/S. USHA FASHIONS PVT. LTD. M/S. USHA FASHIONS PVT. LTD. M/S. S.P. THAKKAR TRANSPORT COMPANY 2021 (9) TMI 1107 - BOMBAY HIGH COURT and the answer is given in affirmative. Appeal dismissed.

Summary

The Bombay High Court dismissed the appeal regarding the penalty imposed on Mr. Sushil Raika, Director of Indo Green Textiles Pvt. Ltd., now known as Usha Fashions Pvt. Ltd., under Central Excise Rules. The court found the order setting aside the penalty to be based on no evidence or partly relevant evidence, and therefore perverse and arbitrary.