9911796707
TMI Blog2011 (6) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... le 26 can be imposed on a person as per law and in the case of Twenty First Century Wire Rods Ltd. (2009 - TMI - 76242 - CESTAT, MUMBAI - Central Excise) this Tribunal has held that under Rule 26, the person does not mean merely living person. Every tax payer comes within the definition of the person such as corporate body or company. Therefore the adjudicating authority has rightly imposed penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of the manufacturing of this made-ups, the fabrics is being sent to the job worker who after completing the process of manufacturing returns the made-ups and fents, rags and chindies (FRC) to the appellants. One of the job worker M/s. Asmita Enterprises cleared the finished goods i.e. made-ups to the appellants under the guise of FRC. During the course of investigation, it was found that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this case although there is a lapse on the part of the appellant but no show-cause notice has been issued to the job worker for appropriation of the duty paid by them during the course of investigation which is alleged short paid. He further submitted that the goods are no more available and same has been cleared on payment of duty, therefore goods cannot be confiscated. He further submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority has rightly imposed penalty under Rule 26 on the appellants. He further submitted that as the goods have been released under a bond, therefore redemption fine can also be imposed on the appellant. 5. Heard both sides. 6. After hearing both sides, we have come to the conclusion that in this case the short payment of duty has not been denied by the appellant. 7. With r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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