Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1071 - AT - Central ExciseClandestine removal - excisable goods i.e. printed laminated plastic packaging film in pouch or in roll, which appeared to have been removed by M/s. Poysha without payment of Excise duty - penalty u/r 26 - Held that: - on perusal of Rule 26 of Central Excise Rules, 2002, it is clear that a person who is dealing in any manner with goods liable for confiscation is liable to be penalized under the said rule 26. It is admitted fact on record that both the appellants have procured the goods on which Excise duty was evaded. Therefore, I do not find any strength in the argument putforth by the learned counsel for the appellant - appeal dismissed - decided against appellant.
|