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2012 (10) TMI 340 - AT - Central ExciseDemand of duty - cross examination - held that:- The request for cross examination has been rejected on the ground that the person sought to be cross examined are co-noticees who can not be compelled to appear for cross examination, which is incorrect as partners and employees of M/s. SKTC, employees of M/s. HTGC, and Chemical Examiner of SIIR whose cross examination had been sought along with others, are not co-noticees. The cross examination of the proprietors/partners and employees of the transport companies is necessary - matter set aside and restored to adjudicating authority for de novo adjudication after permitting the cross objection. No accounting of non cenvatable goods – Held that:- there is no provision for maintaining account of non-cenvatable inputs - inputs - supari in this case is a non-cenvatable input - no provisions of the Central Excise Rules, 2002 have been contravened in respect of the raw supari and processed supari seized from the premises of M/s. DG and hence neither M/s. DG nor M/s. ST are liable for penalty under Rule 25(1) nor the seized supari is liable for confiscation under Rule 25(1) of the Central Excise Rules. Confiscation - just for non-accountal of supari, provisions of Rule 26, as the same stood during the period of dispute, would not be attracted. In view of this, penalty on Shri Dhirendra Shukla is not sustainable and the same set aside. Confiscation of cash - money laundering – charge against these persons is basically of money laundering, for which there are no provisions for penalty in the central excise rules and certainly not in Rule 26, which is attracted in respect of any person, who is concerned in acquiring the possession of or is concerned in dealing with any excisable goods, which he knew or had reason to believe were liable for confiscation - irrespective of whether the currency is liable for confiscation or not, no penalty under Rule 26 is imposable on M/s. SVOL, Shri Sanjiv Mishra and Shri Pratyoosh Mishra as Directors of M/s. SVOL and as such, the part of the impugned order imposing penalty on them under Rules 26 is set aside
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