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2019 (5) TMI 1011 - AT - Central ExciseImposition of penalty u/r 26 of the Central Excise Rules - - HELD THAT:- An identical issue was the subject matter of the Tribunal decision in the case of Atlas Pharamchem Indus, Pvt Ltd. vs Commissioner of C, Ex, Ahmedabad-I, [ 2018 (2) TMI 547 - CESTAT AHMEDABAD ]. The Tribunal observed that in the absence of any doubt of duty paid character of the goods and actual supply of the goods by the third stage dealer by mis-representing as second stage dealer, would invite penalty in terms of the Rule 27 of the Central Excise Rules which provides minimum penalty of ₹ 5,000/-. The order of the Original Authority which imposed penalty of ₹ 5,000/- on each of the appellant is restored - appeal disposed off.
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