9911796707
TMI Blog2019 (8) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... le for confiscation. In these terms, the provision of Rule 26 of the Central Excise Rules, 2002 is not invokable to the facts of this case - the penalties imposed on the appellants are set-aside. Appeal allowed - decided in favor of appellant. - Appeal No. E/60028/2019, E/60029-60030/2019 - Final Order No.60400/2019 - Dated:- 15-4-2019 - HON BLE MR. ASHOK JINDAL, MEMBER (JINDAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are involved in dealing with the excisable goods without payment of duty, therefore, they are to be penalized under Rule 26 of the Central Excise Rules, 2002. Both the authorities below, imposed penalty on the appellants under Rule 26 of the Central Excise Rules, 2002. 3. Heard the parties. 4. As per the provision of Rule 26 which are expected herein below ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit under the Act or the rules made there under like claiming of CENVAT credit under the CENVAT Credit Rules, 2004 or refund, shall be liable to a penalty not exceeding the amount of such benefit or five thousand rupees, whichever is greater. The penalty under Rule 26 can be imposed only if the goods are held liable for confiscation. Admittedly, the goods were not held liable f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
