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TMI Blog2019 (9) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties imposed under Rule 13 (1) of Cenvat Credit Rules are set aside. Penalties u/r 27 - HELD THAT:- Since the appellant are neither manufacturer nor exporter, no contravention of the provision can be alleged against them, therefore, the penalty under Rule 27 is also set aside. Penalty under Section 117 of the Customs Act - HELD THAT:- Since the appellants were not involved either in the import or export of any goods, he cannot be alleged with the contravention of any provision of Customs Act, 1962, therefore, this penalty is also not maintainable, hence the same is set aside. Recovery of fraudulent availed rebate, interest and consequential penalty against proprietor of Sh. Sairam International - HELD THAT:- No proposal was ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit Rules, 2002 (Now under Rule 15(1) of Cenvat Credit Rules, 2004). (ii) Under Rule 27 of Central Excise Rules, 2002. 2. C/79/2009 Mahesh Harlalka 10,000/- Under Section 117 of Customs Act, 1962 3. E/465/2009 Deepak Nathmal Kedia 10 Lakhs (i) Under Section 13(1) of Cenvat Credit Rules, 2002 (Now under Rule 15(1) of Cenvat Credit Rules, 2004). (ii) Under Rule 27 of Central Excise Rules, 2002. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in respect of three appeals of parties and reiterates the grounds of appeal in case of Revenue s appeal. 4. We have carefully considered the submission made by both the sides and perusal of records. We find that penalties on appellant Sh. Mahesh Harlalka and Sh. Deepak Nathmal Kedia were imposed under Rule 13 (1) of Cenvat Credit Rules, 2002 which can be imposed only on the person who availed the cenvat credit whereas in the present case, it is admitted fact that the appellant have only acted as mediator in arranging the cenvat credit or fraudulent rebate, therefore, penalties under Rules 13(1) is not relevant. Accordingly, the penalties imposed under Rule 13 (1) of Cenvat Credit Rules are set aside. As regard penalties i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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