Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 680 - AT - Central ExciseLevy of penalty on Broker for abetment - Rebate of duty - export of goods under Rule 18 - Revenue contended that the rebate claims were filed by submitting false, fabricated and forged documents with an intention to fraudulently claim rebate of duty and to defraud the Government. - appellant contended that It is also submitted that they are only the commission agents. It is also argued that there is no documentary evidence on record to substantiate that the appellants are involved in the fraudulent rebate claim. - Held that:- none of the conditions precedent as prescribed under Rule 26 of Central Excise Rules are satisfied for imposition of penalty. - Thus in absence of satisfaction of the condition precedent, I find that learned Commissioner is in error in imposing penalty under Rule 26 of Central Excise Rules. It have nowhere been found that the appellants have acquired possession or handled any excisable goods in any manner, rendering the goods liable to confiscation. The impugned order against these appellants is set aside. The amount deposited during investigation or pendency of appeal should be refunded forthwith, with interest as per Rules, within a period of 45 days from the date of receipt of a copy of this order.
|