TMI Blog2017 (10) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the Customs Duty and the Cesses. The appellant herein is a first stage dealer and can issue the invoice only passing of the Cenvat credit in respect of the duties which can be passed on to purchasers. Since it is undisputed the Custom duty and Cesses which has been passed on by the appellant could not have been done so, there is violation of the provisions of Central Excise Rules, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the absence of any representation. 4. Heard the Ld. Departmental representative and perused the records. 5. It transpires from the records that the appellant is contesting the imposition on penalty only in the Adjudicating Authority s order and upheld by the First Appellate Authority. It is seen from the orders that the penalty has been imposed under Section 11 AC of the Central Excise A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Rules, 2002 gets attracted in the case in hand in as much that there is passing of ineligible Cenvat credit by the appellant to their purchasers. Accordingly, I hold that the penalty imposed is correct but it should be under provisions of Rule 26 of the Central Excise Rules, 2002. 7. In view of the foregoing, the appeal stands dismissed. (Order dictated and Pronounced in open Court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
