9911796707
TMI Blog2017 (4) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... e for confiscation - penalty u/r 25 can be imposed if ingredients of section 11AC of the Act has been complied with. Admittedly, in the impugned order the adjudicating authority itself has held that the cenvat credit was availed wrongly. If the credit is availed wrongly, therefore, mala-fide intents of assessee are missing. As the mala-fide intent is missing, the provisions of section 11AC of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties on both the appellants have imposed on the ground that the appellants have issued invoice without accompanied the goods, therefore, they have contravened the provisions of Act and Rules, therefore, the penalties on both the appellants are imposable under Rule 25 of the Central Excise Rules, 2002. Accordingly, the penalties on both the appellants were imposed. 5. On the other hand, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Rules and to be complied with for better appreciation, the Rule 25 is reproduced as under: 1. Subject to the provisions of section 11 AC of the Act, if any producer, manufacturer, registered person of a warehouse or a registered dealer,- (a) removes any excisable goods in contravention of any of the provisions of these rules or the notifications issued under these rules; or (b) do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. 9. On going through the said Rule, I find that to impose penalty under Rule 25, the goods are required to be held liable for confiscation. Admittedly, in the impugned order the goods were not held to be liable for confiscation. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
