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TMI Blog2023 (5) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... goods which is liable for confiscation - From the plain reading of the definition of excisable goods it is clear that it is only those goods which are subject to duty of excise. From the combined reading of Rule 26 and Section 2 (d) , the penalty under Rule 26 can be imposed only on dealing with the excisable goods which is subject to excise duty - In the present case the goods transported b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere transported by the transporter are imported raw material. The penalty under Rule 26 can be imposed in case of dealing with excisable goods whereas in the present case the goods are imported. Therefore, Rule 26 has no application in case of imported goods. 3. Shri Rajesh K Agarwal, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thousand rupees, whichever is greater. (2) Any person, who issues - (i) an excise duty invoice without delivery of the goods specified therein or abets in making such invoice; or (ii) any other document or abets in making such document, on the basis of which the user of said invoice or document is likely to take or has taken any ineligible benefit under the Act or the rules made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purposes of this clause, goods includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. From the plain reading of the definition of excisable goods it is clear that it is only those goods which are subject to duty of excise. 4.1 From the combined reading of Rule 26 and Section 2 (d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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