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2017 (1) TMI 300 - AT - Central ExciseImposition of penalty on Mr. S.K. Bhatnagar, Whole Time Director and Shri R.K. Agarwal, DGM (Finance) - scope of Rule 26 - Held that: - during the period involved Mr. S.K. Bhatnagar was not working with the Company namely Kashipur Sugar Mills Ltd.. Therefore, the charges levied by the Revenue against the appellant, Shri S.K. Bhatnagar cannot be sustained. In case of the charges levied against Shri R.K. Agarwal, the appellant, the findings given by Hon’ble Uttarkhand High Court in the case of SK. Bhatnagar and RK. Agarwal Versus Commissioner of Central Excise, Meerut-II [2015 (5) TMI 243 - UTTARAKHAND HIGH COURT] are relevant and would be applicable for the present proceedings also, where it was held that Petitioners are not guilty of issuing any excise duty invoice without delivery of the goods nor such invoice was used to take ineligible benefit under the Act or the Rules nor both the petitioners were found guilty in transporting, removing or depositing any excisable goods, which were liable to be confiscated, no penalty - penalty not sustained. Appeal allowed - decided in favor of appellant.
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