Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1570 - CESTAT ALLAHABADPenalty u/r 209-A of CER read with Rules 26 of CER - Held that:- The penalty under Rule 209-A of Central Excise Rules, 1944 and Rule 26 of Central Excise Rules, 2001/2002 can be imposed on a person who deals with the excisable goods liable for confiscation - in the impugned SCN that there was no proposal for confiscation of any goods. Therefore, it is clear that there were no goods, which were liable for confiscation. It is also clear that when the goods were not liable for confiscation, the appellant has not dealt with any goods which were liable for confiscation. The appellant was not liable for imposition of penalty under Rule 209A of Central Excise Rules, 1944 nor he was liable for imposition of penalty under Rule 26 of Central Excise Rules, 2001/2002 - appeal allowed - decided in favor of appellant.
|