Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1223 - AT - Central ExciseImposition of penalties - Section 112 of the Customs Act, 1962 or Rule 26/ Rule 209A of the Central Excise Rules - Personal hearing conducted by one commissioner and order passed by another in Shri Puneet Rungta - Held that:- the practice followed in the case of Shri Puneet Rungta is against the principal of natural justice in view of the settled proposition of law as per various case laws relied upon by this appellant. Accordingly, OIO passed by the Adjudicating authority and the case of Shri Puneet Rungta is remanded to the Adjudicating authority to decide the matter afresh in de-novo adjudication, after affording him an opportunity of personal hearing. In respect of remaining appeals matter is more or less similar to the case of Shri T.S. Makkar vs. CCE, Surat [2012 (10) TMI 981 - CESTAT AHMEDABAD]. As the appellant has not dealt with or transported the goods in any manner. Nor it was established that appellant was aware of the forged/ fake nature of license, then no penalties are invokable under Section 112(b)ibid and or Rule 209A of the erstwhile Central Excise Rules. - Decided in favour of appellant
|