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TMI Blog2015 (10) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... l Heda dated 09.06.2009, reproduced in Para 7 of the show cause notice dated 21.8.2009 that appellant has sold the copper wire rods to the manufacturer without bills. However, it is not coming out anywhere from his statement or statement dated 27.3.2009 of Shri Vikram Jagdishbhai Khunt, power of attorney holder of the manufacturer M/s. J.M. Copper that appellant was aware that the raw materials su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT, NEW DELHI) clearly apply to the facts of the present case. - Decided in favour of assessee. - Appeal No. : E/614/2011 - ORDER No. A/10215 / 2015 - Dated:- 10-3-2015 - Mr. H.K. Thakur, J. For The Appellant : Shri P.V. Sheth, Advocate For The Respondent : Shri Lalatendu Patra, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the appellant agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 (157) ELT 304 (Tri. Del.)] (b) R.S. Makkar vs. CCE, Surat - [2014 (312) ELT 427 Tri. Ahmd.)] 4. Shri Lalatendu Patra (AR) appearing on behalf of the Revenue argued that for imposing penalty under Rule 26 of the Central Excise Rules, 2002, it is not necessary that the person should have dealt with the excisable goods when appellant has supplied the raw materials to the manufacturer M/s. J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure and clearance of the goods. Secondly, the appellant, at no stage has dealt with the goods clandestinely manufactured and cleared by the manufacturer. In this regard, it is relevant to reproduce the provisions of Rule 26 of the Central Excise Rules, 2002, which reads as follows:- RULE 26. Penalty for certain offences. - (1) Any person who acquires possession of, or is in any way concerned i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds made out of raw material supplied. The case law of Ashok Joshi vs. Commissioner Central Excise, Jaipur (supra) clearly apply to the facts of the present case. In view of the above observations appeal filed by the appellant is required to be allowed. 6. Appeal filed by the appellant is allowed with consequential relief, if any. (Operative part of the order pronounced in the Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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