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TMI Blog2011 (10) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... t Rules. Rule 9(2) operates on its own field in respect of certain offence listed therein. Rule 173Q has its own area of operation. Similarly Rule 226 of Central Excise Rules, 1944 is a distinct rule by the nature of default prescribed therein Different circumstances are prescribed by three different rules for levy of penalty. There is no composite provision apparent by reading of all the three di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. ORDER Ld. Counsel submits that a composite penalty of Rs. 1 lakh has been levied invoking Rules 9(2), 173Q and 226 of Central Excise Rules, 1944 in respect of certain allegations made in the Show Cause Notice (SCN). When the penalties were leviable under three different Rules as was envisaged by SCN, the authority should have examined the issue properly. The assessee was awar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinct rules which were prevalent at the material time. In absence of any composite prescription of levy of penalty, reason also being absent for invoking the respective rule and whether ingredients of those rules were present not being brought out by the orders of authorities below, it is difficult to approve their action. Cogent evidence in respect of contravention of each such rule is also neith ..... X X X X Extracts X X X X X X X X Extracts X X X X
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