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2018 (2) TMI 814 - HC - Central ExcisePenalty u/r 25 of CER - Whether Order passed by the learned Tribunal is sustainable when the Settlement Commission had settled the case of main notice? - Whether penalty under Rule 25 of the Central Excise Rules, 2002 is sustainable in case goods are not held liable to confiscation as there were no goods? - Held that: - it was conceded by the assessee before the authorities below that the invoices were issued without even supplying any goods. It was also recorded that the Settlement Commission did not admit the case of the appellant and also that Settlement Commission nowhere had held that their order would be extended in the case of the appellant as well. Penalty under Rule 25 of the Rules - Held that: - the Tribunal relying upon the judgment of this Court in V.K. Enterprises v. CCE, [2011 (3) TMI 133 - PUNJAB AND HARYANA HIGH COURT], had held that the person purporting to sell goods could not say that he was not concerned with selling of goods and had not contravened the provisions of Rule 25 of the Rules. In such cases, the penalty was held to be imposable - the Tribunal had correctly held that the quantum of penalty in the circumstances of the present case could not be faulted on the ground that it was excessive. Appeal dismissed - decided against appellant.
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