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TMI Blog2010 (1) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... ama Wood Craft (P) Ltd. 2008 -TMI - 49056 - CESTAT, PRINCIPAL BENCH, NEW DELHI has held that there is no minimum prescribed in Rule 25 of Central Excise Rules, 2002 while interpreting the words “shall be liable to penalty not exceeding duty on the excisable goods .......... or rupees ten thousand whichever is greater”. The wordings in relation to quantum of duty in Rule 26 is also identical. Therefore, it is clear that there is no minimum penalty prescribed under Rule 26 of the Central Excise Rules. - E/577-578/2008-SM(BR) - A/55-56/2010-SM(BR)(PB), - Dated:- 6-1-2010 - Shri M. Veeraiyan, Member (T) Shri S.K. Bhaskar, JDR, for the Appellant. None, for the Respondent. [Order (Oral)]. - These two appeals by the Department are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008, the Committee directed the Joint Commissioner to file appeal before CESTAT. Accordingly, the appeals stand filed. 4.1 I have carefully considered the submissions and perused the records. The Department has chosen to file appeal against the concurrent findings of original authority and Commissioner (Appeals) on a issue not involving any revenue implication. 4.2 It is noticed that the original authority has imposed a separate penalty on the proprietor Mohd. Islam in addition to penalty on the proprietary concern. However, it appears that there is no appeal filed by Shri Mohd. Islam before Commissioner (Appeals). 4.3 The Commissioner (Appeals) has held that there is no minimum penalty prescribed under Rule 26 of Central Excise Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r; 3. Pass such other orders as deemed appropriate." 5. Not only the appeals have been filed casually, the prayers have been made without applying mind. Upholding the Review Order dated 1-11-2007 would only lead to permitting the department to file appeal before Commissioner (Appeals). Appeal has already been filed before Commissioner (Appeals) and the Commissioner (Appeals) has given his decision. Under these circumstances, the prayer has no meaning. Filing of such appeals deserves to be discouraged, to say the least. 6.1 Rule 26 of Central Excise Rules, 2002 reads as under : "Rule 26. Penalty for certain offences. — [(1)] Any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keepi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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