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2012 (6) TMI 730 - AT - Central ExcisePenalty under Rule 25 - Held that:- it is evident that under this rule penalty can be imposed only on producer, manufacturer, registered person of a warehouse, or registered dealer. It is not the case of the prosecution that the appellants herein are producer, manufacturer, registered person of a warehouse or registered dealer. Therefore, in our considered view Rule 25 of Central Excise Rules, 2002 is not attracted in this case. Otherwise also the issue is covered by the order of Coordinate Bench of this Tribunal in the case of M/s. Dhanlaxmi Garments v. CCE, Surat-I, reported in [2008 (4) TMI 296 - CESTAT AHMEDABAD]. As such, order of the Commissioner imposing penalty on the appellants cannot sustain - Decided in favour of assessee.
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