TMI Blog2018 (5) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the person mentioned in sub-rule (2). The invoice was issued by M/s. Ambe Vaishno Steels Pvt. Ltd. Penalty under Rule 26 can be imposed only on the natural individual person and not on the artificial person or company because the goods is handled by natural living person and not by an artificial entity. Penalty set aside - appeal allowed - decided in favor of appellant. - APPEAL No. E/86386/2017 - ORDER No. A/86094/2018 - Dated:- 20-4-2018 - Hon ble Mr. Ramesh Nair, Member ( Judicial ) Shri J.N. Tiwari, Advocate, for appellant Shri H.M. Dixit, Assistant Commissioner (AR), for respondent ORDER This appeal is filed against order-in-original passed by the Commissioner whereby the learned Commissioner imposed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring on behalf of the Revenue, reiterates the finding of the impugned order. He submits that the appellant has abetted duty evasion committed by M/s. Ambe Vaishno Steels Pvt. Ltd. Therefore, they are liable for penalty under Rule 26. He placed reliance on the judgment of the Hon ble Punjab Haryana High Court in the case of Vee Kay Enterprises vs. CCE 2011 (266) ELT 436 (P H). 4. I have carefully considered the submissions made by both the sides. The limited issue to be decided is in the facts and circumstances of the case, whether the appellant is liable for penalty under Rule 26 which reads as under:- Any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s imposable only on the person who issues the invoice. The appellant does not fall under the category of the person mentioned in sub-rule (2). The invoice was issued by M/s. Ambe Vaishno Steels Pvt. Ltd. Therefore, if at all penalty is imposable, it is on M/s. Ambe Vaishno Steels Pvt. Ltd. and not on the appellant. I also find that penalty under Rule 26 can be imposed only on the natural individual person and not on the artificial person or company because the goods is handled by natural living person and not by an artificial entity. Therefore, on both the counts, penalty under Rule 26 is not imposable. 5. Accordingly, the penalty imposed under Rule 26 on the appellant is set aside. Appeal is allowed. ( Pronounced in court ) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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