9911796707
TMI Blog2024 (2) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... t incorrectly. In this appeal, no penalty has been imposed with respect to the confiscation of the goods (first SCN). The second SCN was only concerned with recovery of duty. It is in this SCN, penalty of Rs. 10,00,000/- was imposed on the appellant under Rule 26. This Rule does not provide for imposing penalty on the ground that no excise duty was not paid or short paid. In the first SCN, where there was confiscation of goods, no penalty was imposed on the appellant by the adjudicating authority and in the proceedings related to the second SCN, where duty is to be demanded, penalty was imposed under Rule 26 which is clearly beyond the scope of this Rule - Since there is no basis for imposing penalty on the appellant under Rule 26 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereinafter called the second SCN) was issued demanding duty and proposing to impose penalties. In this SCN also, it was proposed to impose penalty under Rule 26 on the appellant herein. 4. Both these SCNs were adjudicated by the Additional Commissioner through the common order dated 18.4.2017 confiscating the goods as proposed in the first SCN and allowing their redemption on payment of fine but not imposing fines on anyone under this SCN. With respect to the second SCN, he confirmed the demand of duty with interest and imposed penalties including a penalty of Rs. 10,00,000/- on the appellant herein under Rule 26. 5. Learned authorised representative submits that the main noticee M/s. Shiv Flavours did not appeal against the order in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... user of said invoice or document is likely to take or has taken any ineligible benefit 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. 7. As may be seen, penalty under Rule 26 can be imposed if one is concerned in a manner indicated in the Rule with goods which were liable for confiscation or was in any way concerned such goods or any person who is connected with issue of invoices without delivering goods so as to enable the person to enable the other person to avail CENVAT credit incorrectly. 8. In this appeal, no penalty has been imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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