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2023 (11) TMI 7 - AT - Central ExciseClandestine removal - Chhakkdo Rickshaw - evasion of payment of Central Excise Duties by suppressing their production - penalty under Rule 26 of the Central Excise Rules, 2002 for certain omissions and commissions will laid to evasion of Central Excise duty - HELD THAT:- The appellant was having a registration with Automotive Research Association of India (ARAI-Pune) for production of vehicles in name of his firm namely Hakikat Auto Industries, Rajkot- Bhavnagar Highway Road, Chanvand, Amreli. He was also aware that manufacturer of the “Chhakkdo Rickshaw” cannot get their product registered with the RTO without ARAI certificate/registration. The appellant have facilitated registration of the “Chhakkdo Rickshaw” manufactured by M/s Shree Rajshakti Automobiles, Ahmedabad by providing his ARAI registration and thus facilitating sale and sale of “Chhakkdo Rickshaw” which was cleared without payment of Central Excise Duty. From the facts of the matter and as per the provision of the Rule 26 of the Central Excise Rules, 2002, it can easily be inferred that the appellant though may not have physically handle the transportation, sale, purchase of “Chhakkdo Rickshaw” which was cleared without payment of the duty. However, he was fully aware that same are getting cleared without proper invoices and the manufactures of the “Chhakkdo Rickshaw” were not having required ARAI registration - The appellant has conscientious by provider his ARAI registration to the manufacturer/ buyers of non-duty paid Rickshaw for getting the same registered with RTO. Thus he has dealt with non-duty offending good in “any other manner”. Thus, he has facilitated the clearance of excisable goods without the payment of duty which ultimately resulted into evasion of the Central Excise Duty by manufacturer of “Chhakkdo Rickshaw”. The appeal is without any merit and is set aside - appeal dismissed.
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