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2023 (5) TMI 858 - AT - Central ExciseLevy of penalty under Rule 209A of Central Excise Rules, 1944 read with Rule 26 of Central Excise Rules, 2002 - manipulating documents by showing purchases of waste paper in the name of suppliers when both the suppliers and transactions were not genuine - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT:- On introduction of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, the main noticee, M/s. Bhikusa Papers Pvt. Ltd. and other co-noticees settled the dispute under SVLDRS, but the present appellant who is a director of the main noticee failed to opt under the scheme. However, without considering the directions given in the remand order and allowing cross examination, Commissioner has imposed penalties on the appellant, just for reason that the appellant did not settle the issue along with others under SVLDRS. Such approach of Commissioner cannot be justified. Even if the appellant has not approached under SVLDRS, Commissioner should have adjudicated as directed by Tribunal. No justification for imposition of penalty on reconsideration as per order of Tribunal is forthcoming. Thus, even after failure on the part of the appellant to avail the benefits of the scheme in its totality in view of Board Circular No. 1071/4/2019-CX.8 dated 27.08.2019 and the consistent decisions of this Tribunal, the penalty imposed on the appellant is set aside. Appeal allowed.
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