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2015 (12) TMI 946 - HC - Central ExciseImposition of penalty for abetment against the Chartered Accountant for giving wrong certificate - Applicability of rule 26 or rule 27 - evasion of duty - Held that:- In the appeal filed by the trader, the finding recorded by the Tribunal in its order dated 12th August, 2011 is categorically to the effect that the respondent cannot be said to have acted in a manner so as to hold him an abetter in relation to the commission of any alleged offence as described under Rule 26. It has also been found that the allegation which is being made against the respondent appears to be basically that of money laundering and the same is not subject to any penalty under Rule 26. - The certificate appears to have been obtained at the time of the proceedings that were initiated for the purpose of imposition of penalty and taking action against the trader. This therefore could not be described as an act to attract penalty under Rule 26 and 27, even though this may give a separate cause of action on the ground of money laundering or providing incorrect evidence in order to extend any benefit to the trader or the assessee. The penalty under Rule 26 and 27 therefore would not be attracted in the said background and accordingly we do not find any substantial question of law so as to entertain this appeal. - Decided against Revenue.
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