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2023 (5) TMI 860 - CESTAT AHMEDABADLevy of penalty under Rule 26 of Central Excise Rules, 2002 - offence of transportation of imported goods from the port to M/s Pamis Tex Pvt. Ltd. - HELD THAT:- From the plain reading of Rule 26 it is explicitly clear that under Rule 26 the penalty is imposed when the person deals with the excisable goods which is liable for confiscation - From the plain reading of the definition of ‘excisable goods’ it is clear that it is only those goods which are subject to duty of excise. From the combined reading of Rule 26 and Section 2 (d) , the penalty under Rule 26 can be imposed only on dealing with the excisable goods which is subject to excise duty - In the present case the goods transported by the appellant are indeed imported goods therefore, for dealing with the imported goods penalty under Rule 26 cannot be imposed. Penalty is set aside. Appeal is allowed.
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