Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 526 - CESTAT KOLKATALevy of penalty u/r 26 of the Central Excise Rules, 2002 - wrongly claimed the exemption provided under Notification 20/2007-CE dated 20.04.2007, on the basis of the certificate issued by the Appellant - HELD THAT:- The Appellant has not specified the purpose for which the certificate was issued by him. He stated that the M/s. Kitply Industries have asked them to verify their books of Accounts and value the plant and machinery of the company as on 31.03.2005. After examining the relevant records, the Appellant issued a certificate dated 31.03.2005. It is found that this certificate was not relied upon in the impugned order. The impugned order refers a Chartered Accountant Certificate dated 30.06.2007 certifying the additions in plant and machinery, which was not issued by the Appellant. Thus, the Appellant has not abetted the offence, if any, committed by the company in claiming the benefit of exemption provided under Notification 20/2007-CE dated 20.04.2007. Accordingly, the penalty imposed on the Appellant is not sustainable and hence set aside the same. The penalty imposed on the Appellant under Rule 26 of the Central Excise Rules, 2002 set aside - appeal allowed.
|