TMI Blog2022 (1) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the said scheme - appeal disposed off. - Service Tax Appeal No. 88616 of 2018 WITH 88618 of 2018 - A/87399-87400/2021 - Dated:- 23-12-2021 - MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) AND DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Ms. Parnari Shingla, Advocate, for the Appellant Shri Nitin Tagade, Joint Commissioner, Authorised Representative for the Respondent ORDER These two appeals are filed by the appellants on him penalties have been imposed vide Order-in-Original No. 37/SKV- 37/THC GST/2017-18 dated 28.03.2018 of the Commissioner of Central Tax GST, Thane. In the present case, appeal No. ST/87545/2018 of the main appellant, Reliance Infrastructure Ltd., has been dismissed as deemed withdrawn vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) After hearing the declarant, a statement in electronic form indicating the amount payable by the declarant, shall be issued within a period of sixty days from the date of receipt of the declaration. (5) The declarant shall pay electronically through internet banking, the amount payable as indicated in the statement issued by the designated committee, within a period of thirty days from the date of issue of such statement. (6) Where the declarant has filed an appeal or reference or a reply to the show cause notice against any order or notice giving rise to the tax dues, before the appellate forum, other than the Supreme Court or the High Court, then, notwithstanding anything contained in any other provisions of any law for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002. 3.5 Hon ble Karnataka High Court has in the case of Vijaya Steels Pvt Ltd [2012 (282) ELT 215 (Kar)] has after taking note of Rule 26, held as follows: 9 . For application of the Rule, the condition precedent is any excisable goods which he knows or reason to believe are liable to confiscation under the Act or the Rules, then penalty is leviable under the aforesaid provision. 10 . In the instant case, admittedly no excisable goods are confiscated. The offence alleged against these respondents is, they were not diligent in seeing that the cheques issued towards payment of the excise duty were whether encashed or not. Therefore, the said offence does not fall under Rule 26 of the Excise Rules. 3.6 Hon ble Punj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted separately under Rule 26 of the Rules. 6. We do not find any merit in the said argument. Once the proceedings against the firm stand concluded, penalty proceedings against partners of the firm cannot continue as Rule 26 of the Rules is not an independent provision but has to be read with Section 11A of the Act. The firm has satisfied the due of the Revenue, therefore, the imposition of penalty under Rule 26 of the Rules are not justified. 3.9 In view of the above referred decision, once the issue of the main company against whom the demand for duty was made under Section 11A of Central Excise Act, 1944, has been settled under SVLDRS, case for imposition of penalty under Rule 26 on the employees will fail. This exactly is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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