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TMI Blog2021 (3) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... ase neither Revenue nor the statement of the appellant having knowledge of description of the goods and the goods in question are not duty paid. Further, the appellant is only booking agent who facilitates the persons coming to the Railway counter for booking and charging ₹ 100/- for booking and assistance. The appellant was nowhere had opportunity to know about the description of the goods or duty paying character of the goods. In the absence of such element of knowledge, provisions of Rule 26 of the Rules cannot be attracted in the facts and circumstances. Thus, without establishing knowledge of the appellant about the character of non payment of duty and description of the goods, penalty under Rule 26 of Central Excise Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat some other manufacturers are manufacturing spurious cigarettes under their brand name. Since the issue was under consideration in respect of clandestine removal of consignment of 100 bags of cigarettes detected at New Delhi Railway Station, New Delhi was handed over to Central Excise Jalandhar for further enquiry. The detained goods being perishable in nature were also handed over to Central Excise Division, Jalandhar for further investigation. The officers of Central Excise, Division Jalandhar visited DGCEI, New Delhi on 9.5.2014 along with the following documents:- (a) railway receipts (b) copy of detained memo (c) copy of superdnama (d) copy of panchnama dt.20.1.2014 drawn at New Delhi Railway Station (e) copy of panch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 M/s. Karsh Enterprises, Ludhiana Road, Nakodar Eleven 10 ((69 mm) 56 bags i.e.(small packages) 32,25,600/- (₹ 24/pack) 18,50,507/- 2 M/s.Nagahia Sons, Railway Road, Nakodar Eleven 10 ((69 mm) 56 bags i.e.(small packages 25,34,400/- (₹ 24/pack) 15,42,541/- 4. Summons were issued to the units of cigarettes manufacturers. On being investigation, a show cause notice was issued to the appellant for imposition of penalty under Rule 26 of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... booking agent with Indian Railway, the activities performed are akin to that of Railway Porter except the porter, who are engaged in carrying passenger luggage and required to be registered. The appellant engages some workers to help in unloading and carriage of goods within the station premises, The customer engaged him for assistance in booking as well as transportation of consignments of100 gunny bags stating to be of pan masala through Railway from Delhi to Bhubaneswar. As seized cigarettes being mis-declared and non-duty paid, declaration made in Railway receipts is on the basis of declarations made by the customer and he applied and got cancelled freight booking from Railway. It is admitted that the customer suppliers engaged him for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered the submissions. 9. The issue for consideration before me is that whether the penalty can be imposed under Rule 26 of Central Excise Rules, 2002 in the facts and circumstances of the case or not? 10. For better appreciation, Rule 26 of Central Excise Rules, 2002 is reproduced below:- Penalty RULE 26. for certain offences. - [(1)] Any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or [two thousand rupees], whiche ..... X X X X Extracts X X X X X X X X Extracts X X X X
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