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TMI Blog2015 (5) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods nor such invoice was used to take ineligible benefit under the Act or the Rules nor both the petitioners were found guilty in transporting, removing or depositing any excisable goods, which were liable to be confiscated. On the other hand, both the petitioners, raised the legal claim pursuant to the Notification No. 50/2003 C.E. dated 10.6.2003. Therefore, taking the legal ground, which su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order dated 23.10.2009, passed by the Commissioner, Central Excise, Commissionerate Meerut-II have filed present writ petitions. M/s Kashipur Sugar Mills Limited, in view of the Notification No. 50/2003-C.E. dated 10.6.2003 applied for exemption of the Central Excise saying manufacturing capacity of the unit has been increased by 25 per cent. Learned Commissioner, Central Excise, vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or [two thousand rupees], whichever is greater. [(2) Any person, who issues- (i) an excise duty invoice without delivery of the goods specified therein or abets in making such invoice; or (ii) any other documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeding the duty on such goods or [two thousand rupees], whichever is greater. Sub-rule (2) of Rule 26 demonstrates that any person issuing the excise duty invoice without delivery of the goods specified therein or abets in making such invoice; or such document is used to take any ineligible benefit under the Act or the Rules made therein shall be liable to a penalty not exceeding the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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