Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 495 - CESTAT ALLAHABADAbsolute Confiscation - cash seized from the residential premise of Director of M/s PML and from the residence of alleged broker/agent for cenvatable invoices - levy of penalty u/r 26 of the Central Excise Rules 2004 invoking the provision of Section 121 of the Customs Act, 1962 - HELD THAT:- The application of Rule is inescapably linked to dealing in goods where the concerned person should have reasons to believe that the same are liable for confiscation. In this case, it is found that the main allegation of the Department is that the respondents M/s PML have availed CENVAT credit only on the basis of forged/doctored documents like invoices without purchasing, receiving or utilizing the material in the manufacture of their final product i.e. ‘steel rolling machine’. There is certain contradiction in the approach of the Department. On the one hand the Department’s allegation is that there is no movement of goods and on the other hand seeks to impose penalty on the appellants for dealing with goods in an illegal manner - Such logic is not acceptable. The provisions of Rule 26 have not been satisfied to impose penalties. The learned Adjudicating Authority has found that the respondents herein have duly accounted for the cash seized from their premises and as they have not dealt in any manner with the goods that can be held liable for confiscation, no penalty is imposable on them. When two authorities of the Department i.e. the Adjudicating Authority as well as the Appellate Authority have given categorical findings against the allegations made in the show cause notice giving cogent reasons, the Department is attempting to take the issue back to the beginning by filing these appeals. The Department has not made any case for confiscation of cash seized from the premises of Shri Gurmeet Singh and Shri Preet Singh regarding seizure of case of Rs.17 lakh. The Adjudicating Authority as well as the Appellate Authority have convincingly rejected the contention made in the show cause notice and therefore, there are no reasons as to why the impugned order needs to be interfered with - Appeal dismissed - decided against Revenue.
|