TMI Blog2014 (6) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... e Rules, 2002. On bare reading of the provisions of Rule 25 of the Central Excise Rules, 2002 we find that penalty can be imposed under the specific rule on producer, manufacturer and registered persons and not on the purchaser who has placed an order for supply of goods. In view of the foregoing, we find that the appellant has made out a prima facie strong case for waiver of the pre-deposit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and recovery of differential duty liability. In the show cause notice, the appellant herein was directed to show cause as to why penalty should not be imposed on them under Rule 26. It is the submission of the ld. counsel that during the course of personal hearing they bought it to the notice of the adjudicating authority that penalty under Rule 26, could not be imposed on company, and provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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