Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 1194 - AT - Central ExciseLevy of penalty u/r 26 of the erstwhile Central Excise Rules, 2002 - Status of the entity - appellants are the partnership firms - HELD THAT:- The penal provisions are applicable only in case of natural person and not for the artificial person namely the incorporated company or a partnership firm. Admittedly, in this case the appellants are the partnership firms. Since, they are not the natural persons, the provisions of Rule 26 cannot be invoked for imposition of penalty on them. This Tribunal in the case of WOODMEN INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, PATNA [2003 (9) TMI 228 - CESTAT, KOLKATA] has dealt with the identical set of facts in context with imposition of penalty under Rule 26 ibid on the partnership firm and has held that penalty cannot be imposed on the firm and only the individual person is exposed to the penal consequences provided therein. The imposition of penalty under Rule 26 ibid on the appellants is upheld - appeal allowed - decided in favor of appellant.
|