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2017 (5) TMI 881 - AT - Central ExciseImposition of penalties on partners of manufacturing firm u/r 26 of CER - non-payment of Central Excise duty by M/s Allied Electricals - penalties u/s 11AC have already been imposed on the appellant - Held that: - Penalty u/r 26 can be imposed on any person, who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules; shall be liable to a penalty not exceeding the duty on such goods or [two thousand rupees], whichever is greater. It is clear on plain reading of the above-mentioned provisions and the facts of the case penalties under Section 11AC and Rule 26 operate in different fields. It is not correct to say that the penalties now imposed on the partners/ appellant will amount to double penalty for the same offence. It is clear that the provisions involved are different and the nature of offence sought to be penalized is also different. The penalties imposed on the appellants are reduced to ₹ 50,000/- each, u/r 26 of CER, 2002 - appeal allowed - decided partly in favor of appellant.
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