Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1159 - AT - Central ExciseLevy of Penalty - Rule 25 & 26 of the Central Excise Rules, 2002 - Held that: - confiscation and penalty under this Rule can be decided against a producer, manufacturer, registered person, warehouse or the registered dealer. As the appellant is none of these, therefore, no penalty can be imposed upon the appellant under Rule 25 of the Central Excise Rules, 2002 - it is observed that no such observations have been made by the Adjudicating Authority and the First Appellate Authority to justify that imposition of penalty under Rule 26 of the Central Excise Rules, 2002 - Decided in favor of the assessee.
|