Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 377 - CESTAT MUMBAIPenalty u/r 26 of CER, 2002 - Applicability of Rule 10A on goods were manufactured on job work basis on the material supplied by the principal manufacturer - existence of mens rea - HELD THAT:- On perusal of the Commissioner (Appeals) order, it is noticed that allegations of knowledge concerning existence of legal provision namely the applicability of Rule, 10A of the Central Excise Valuation Rules, 2000 and the provision of penalty for its britches is made against these Appellants while confirming penalty under Section 26 of the Central Excise Rules, 2002. This being the only allegation available against the Appellants and having regard to the fact that the present Appellants, if applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, would have paid nil liability in view of the relief available to them under Section 124(i)(b) of the Finance Act, 1994 dealing with Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules 2019, vis-a-vis the clarificatory Circular No. 1071/4/2019-CX.8 dated 27.08.2019. Appeal allowed.
|