9911796707
TMI Blog2000 (12) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... : Jyoti Balasundaram, Member (J)]. The above appeals arise out of the order dated 29-6-2000 passed by the Commissioner of Central Excise, Chandigarh under which he has imposed a penalty of Rs. 64 lakhs on appellant No. 1, in terms of Rule 173Q(1)(bb) and (d) of the Central Excise Rules. Penalty has been imposed for the reason that appellant No. 1 who is a registered dealer in continuous cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 209A, and a penalty of Rs. 20,000/- has been imposed on Shri Sanjeev Kumar, clerk of M/s. Gandhi Chemfert Industries (of which Shri Om Prakash Gandhi is the Managing Partner) under Rule 209A of the Central Excise Rules. 2. We have heard Shri G.S. Bhangoo, learned Counsel and Shri Mewa Singh, learned SDR. We see substance in the submission of the learned Counsel that the Rules under which pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, is not permissible under these rules, or does not utilise the inputs or capital goods in the manner provided for in these rules, or utilises credit of duty or money in respect of inputs or capital goods in contravention of any of the provisions of these rules, or does not render proper and true account of the receipt and disposal of the said inputs or capital goods and the credit of duty or mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the categories of the persons enumerated in the Rule wilfully enters any wrong or incorrect particulars in the invoices issued for excisable goods dealt with by him with intent to facilitate the buyer to avail of credit of duty of excise or additional duty in respect of such goods which is not permissible under these Rules. However, we are not concerned in the present case with Rule 173Q(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty had been incorporated in Rule 173Q(1)(d); but this clause does not cover any act of abetment or facilitation. 3. In the light of the above discussion, we hold that penalty imposed upon appellant No. 1 cannot be sustained and accordingly set aside the same. Penalty on the other 2 appellants is also set aside since it has been imposed under Rule 209A while the show cause notice proposes penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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