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2016 (1) TMI 1261 - AT - Central ExciseWhether the goods can be confiscated and penalty can be imposed under Rule 25 ibid from a person who is not categorized u/r 25 of the Rules for accomplishing the purpose? Whether penalty can be imposed u/r 26, when the confiscation is not proper and justified? Held that: - On perusal of Rule 25 ibid, it reveals that the provisions contained therein can be invoked against the persons namely, producer, manufacturer, registered person of warehouse, registered dealer - the appellant No.2 is not confirming to any of the category of persons mentioned in the said rule. Thus, the provisions of Rule 25 cannot be invoked against appellant No.2 for confiscation of goods. Rule 26 of the said rules also cannot be invoked for imposition of penalty in view of the fact that the goods were not liable for confiscation u/r 25 of the said rules. Appeal allowed - decided in favor of appellant.
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