Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 502 - HC - Central ExcisePenalty under Rule 25 - storing and selling zarda of a brand name “Ratna” manufactured by Prabhat Zarda Factory who alleged to have clandestinely cleared the said quantities Zarda - Held that:- Rule 25 does not apply to the respondents as it was not the case of the prosecution that the respondents were producers, manufacturers, registered persons of a warehouse or registered dealers. The respondents are neither producers nor manufacturers of the said Prabhat Zarda nor are they the registered persons of a warehouse in which the said zarda had been stored. The respondents are also not the registered dealers. That being the case, no penalty can be imposed on the said respondents. Rule 25(1)(c) would be applicable - Held that:-Do not agree with this contention because sub-clause (c) would apply only in respect of the four categories of persons mentioned in the earlier part of Rule 25(1) of the said Rules. That is clearly not the case - in favour of assessee.
|