9911796707
TMI Blog2015 (10) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld by Commissioner (Appeals) - held that:- From the above provisions of Rule 13 and Rule 25 of CCR and CER respectively it transpires that while imposing penalty the same should not exceed the duty on the excisable goods in respect of which any contravention has been committed or ten thousand rupees, whichever is greater. Accordingly, minimum penalty prescribed under the above provisions is & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 104-CE/ ALLD/2006 dated 07/09/2006 under which OIO No. 36 (MP)/2005 dated 16/06/2005, passed by the Adjudicating Authority, has been upheld by the First Appellate Authority. Under OIO dated 16/06/2005 Adjudicating Authority imposed a penalty of ₹ 1,000/- upon the respondent under Rule 13 of the Cenvat Credit Rules, 2002 readwith Rule 25 of the Central Excise Rules, 2002. 2. Shri R.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Cenvat Credit Rules, 2002 can be imposed less than ₹ 10,000/-, as imposed by the Adjudicating Authority and upheld by Commissioner (Appeals). For better appreciation of the issue, the provisions of Rule 13 of the Cenvat Credit Rules, 2002 (CCR) and Rule 25 of the Central Excise Rules, 2002 (CER) are reproduced below :- Rule 13. Confiscation and penalty (1) : If any person, takes Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Removes any excisable goods in contravention of any of the provisions of these rules or the notification issued under these rules; or (b) does not account for any excisable goods produced or manufactured or stored by him ; or (c) engages in the manufacture under section 6 of the act ; or (d) contravenes any of the to evade payment of duty. then, all such goods shall be li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the penalty of ₹ 1,000/-; imposed by the Adjudicating Authority under Rule 13 of the Cenvat Credit Rules, 2002, readwith Rule 25 of the Central Excise Rules, 2002, and upheld by Commissioner (Appeals); was not correct. In view of the above, we set aside the orders passed by the lower authorities and allow the appeal filed by the Revenue by enhancing the penalty to ₹ 10,000/-. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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