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TMI Blog2017 (1) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... o. FO/ 54900 /2016-(SM) - Dated:- 27-9-2016 - Hon'ble Mr. V Padmanabhan, Member (Technical) Ms. Rinky Arora, Advocate for the Appellants Shri M R Sharma, AR for the Respondent ORDER Per V Padmanabhan The present appeal against the order in appeal dated 21.12.10 passed by the Commissioner (Appeals), Raipur. The appeal has been filed by Shri Lakhwant Singh Gill, Ex-Direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy of penalty on supplier Shri Lakhwant Singh Gill, Ex-Director. 2. Hence, the present appeal. 3. Heard Ms. Rinki Arora, Advocate appearing for the appellant and Shri M R Sharma, learned AR appearing for the Revenue. 4. Learned advocate submits that under section 11 A(2) (first proviso ) inasmuch the main notices M/s. G G Ispat deposited the duty together with interest and 25% of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. I have carefully considered the submissions made from both sides and perused the records. The relevant portion of the Section 11A(2) alongwith proviso reads as under : (2) The [Central Excise Officer] shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of duty of excise due from such person (not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding duty short-levied, short paid etc. Naturally show cause notice has to be issued to person who is liable to pay central excise duty. In the present case, the duty was liable to be paid by the partnership concern. The show cause notice in so far as the same relates to demand of duty under Section 11A is accordingly directed against the partnership firm. In relation to the demand of duty so pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Since the provision is very clear that the proceedings in respect of all the noticees shall be closed, there was no justification on the part of the original authority for imposition of penalties on the partners. The proceedings for imposition of penalties under Rule 26 of the Central Excise Rules, 2002, are integrally connected to short levy and short payment of duty which was being demanded un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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