TMI Blog2011 (4) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant with interest and with proposal for imposing penalty under Rule 25 of the Central Excise Rules 2002 read with Section 11AC was issued to the Appellant - Held that:- the Appellant is a party with limited means and no manufacturing facility of his own - Further, the Rule 12(B) itself has been repealed and there is no chance of some type of offence being committed again - Thus, reduce the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nificant part of said rule is reproduced below :- RULE 12B - Job work in textiles and textile articles. (1) Notwithstanding anything contained in these rules, every person (not being an export oriented unit or a unit located in special economic zone) who gets yarns or fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60, readymade garments falling under Chapter 61 or 62 or made up te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of these rule except that of Rule 9. Provided further that the job worker may make an option to undertake the activities mentioned in this sub-rule as an agent or person authorised by the said person and in such a case, the said job worker shall be deemed to be the said person. 2. The Appellant had sent some yarn bought by him from the market for doubling to a factory without taking re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decided on the basis of his written submissions. 4. It is noticed that the adjudication order has imposed penalty equal to duty evaded under Rule 25 there is no mandate that penalty equal to duty is to be imposed. I note that the Appellant is a party with limited means and no manufacturing facility of his own. Further, the Rule 12(B) itself has been repealed and there is no chance of some ty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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