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2017 (6) TMI 1135 - AT - Central ExcisePenalty u/r 27 of CER, 2002 - appellants were alleged to have supplied unaccounted packing material to the manufacturers M/s Shyam Traders - whether invocation of rule 27 is justified or rule 26 should have been invoked? - Held that: - the imposition of penalty of ₹ 75 lakhs on the appellant through the said Order-in-Original dated 23.03.2007 was beyond the proposal of imposition of penalty under Rule 27 on the appellant through said show cause notice dated 20.10.2004. Therefore, imposition of penalty of ₹ 75 lakhs on the appellant through the above sated Order-in-Original is not sustainable - appeal allowed - decided in favor of appellant.
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