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2021 (10) TMI 88 - AT - Central ExciseLevy of penalty u/r 26 of CER - levy for the reason that the appellant have not sent the goods for job work by following the procedure as per Notification No. 214/86-CE dated 25.03.1986 as the appellant sent the goods to MGM Metallisers Limited on simple challan - job worked goods - HELD THAT:- In the present case, the appellant is Director of a raw material supplier to job worker. The appellant’s Company is not registered with Central Excise department - In this case, it cannot be expected from the appellant’s Company to follow procedure as per notification 214/86-CE or other procedures under Central Excise Rules. Accordingly, the appellant have rightly supplied the raw material under the cover of simple challan. Irrespective of any offence committed by the job worker or otherwise, the appellant being not a party to that offence, cannot be penalized under Rule 26 of Central Excise Rules, 2002. Appeal allowed - decided in favor of appellant.
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