2012 (6) TMI 730

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..... producer, manufacturer, registered person of a warehouse or registered dealer. Therefore, in our considered view Rule 25 of Central Excise Rules, 2002 is not attracted in this case. Otherwise also the issue is covered by the order of Coordinate Bench of this Tribunal in the case of M/s. Dhanlaxmi Garments v. CCE, Surat-I, reported in [2008 (4) TMI 296 - CESTAT AHMEDABAD]. As such, order of the Com .....

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..... hri A.K. Mishra, learned Advocate for M/s. Balaji Flexipacks is that they are traders not registered with excise department, as such the adjudicating authority had fallen in error in imposing penalty under Rule 25 of Central Excise Rules. 2. In order to appreciate the contention of counsels for the appellants it would be proper to have look upon Rule 25 of Central Excise Rules, 2002 which is rep .....

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..... scation and the producer or manufacturer or registered person of the warehouse or a registered dealer, as the case may be, shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (c) or clause (d) has been committed, or [rupees two thousand], whichever is greater. (2) .....

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