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TMI Blog2023 (5) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... : DR. SUVENDU KUMAR PATI These 5 appeals, which were de-tagged from 8 other appeals vide order dated 06.03.2023, is heard and taken up for orders. 2. In all these appeals demand was raised against the vendors under Rule, 10 of the Central Excise Valuation Rules, 2000 holding them to the job workers of main Appellant M/s. Siemens Ltd. and the said duty demand alongwith interest and penalty under Rule, 26 of Central Excise Rules, 2002, as being proposed in the show-cause notice was confirmed against those vendors including penalties against this appellant. Appellant's efforts before the Commissioner (Appeals) yielded no fruitful result. Legality of the Commissioner (Appeals) order of rejection of the appeals is assailed here in this Forum. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods being not liable for confiscation penalty under Rule-26 of the CENVAT Credit Rules, 2004 is ruled out. On the other hand, learned Authorised Representative fully supports the findings of learned Commissioner (Appeals) and reiterates that the same is based on proper appreciation of facts and law. 5. We are of the opinion that in the absence of those alleged vendors/job workers M/s. Excel Tech Engineers Pvt. Ltd. and M/s. Patel Profiles Ltd., who sought adjournment for hearing of their case, it would not be just and proper to decide on the merit of their appeals, which would have a bearing on these appeals. However, as has been informed by the learned Counsel for the Appellant and admitted by the learned Authorised Representative, in app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, imposition of penalty under Rule 26 on the Co-Applicants would fail, for which he pleads for setting aside the order of penalty confirmed by the Commissioner (Appeals) in these 3 appeals against M/s. Siemens Ltd. and Mr. Sunil Chellani. Learned Authorised Representative admits that the main Assessee had settled the issues under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 and legality of penalties are assailed in these appeals only. 7. We have heard the submissions, perused the case record and the relevant provision of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. On perusal of the Commissioner (Appeals) order, it is noticed that allegations of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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