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TMI Blog2017 (3) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... . - E/21740/2014 - A/30278/2017 - Dated:- 20-2-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. B. Venugopal, Advocate for the Appellant. Sh. P.S. Reddy, Assistant Commissioner (AR) for the Respondent. [Order per: Ms. Sulekha Beevi, C.S.] The brief facts of the case are that the appellant is a registered dealer and was supplying materials to M/s. Aster Pvt. Ltd. M/s. Aster Pvt. Ltd., availd credit on the CENVATable invoices issued by appellant. A Show Cause Notice was issued to appellants alleging that the description of materials mentioned in the CEVAT invoices issued by appellant and the materials received by M/s. Aster Pvt. Ltd., are different. The appellant by issuing CENVAT invoices containing wrong descript ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings against the appellant will continue. Further, that penalty under Rule, 25 of Central Excise Rule, 2002 can be imposed if the registered dealer has contravened provisions of the Rules/ Notifications with intent to evade payment of duty. The description of goods in the invoices is different from the goods seen received by M/s. Aster and therefore there is loss of Revenue. He also adverted attention to para 22 of the Order-in-Original where the adjudicating authority has discussed how the facts of the case attract penalty under Rule, 25. 4. I have heard the submissions made before me. The main contention put forward by the Ld. Counsel for appellant is that the goods have not been confiscated and therefore the penalty cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) or clause (b) or clause (c) or clause (d) has been committed, or [rupees two thousand], whichever is greater. (2) An order under sub-rule (1) shall be issued by the Central Excise Officer, following the principles of natural justice. The relevant discussion in Order-in-Original in regard to imposition of penalty under Rule 25 is as under: They have further submitted that Rule 25 is not applicable for imposing penalty and tried to explain that Rule 26 (2) which specifically relates to registered dealer has not been invoked. Submission is not acceptable. A bare perusal of the Rule 25 of Central Excise Rules, 2002 makes it clear that it applies to any registered dealer also in addition to any producer, manufacturer, registered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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