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2017 (12) TMI 230 - CESTAT NEW DELHINon-accountal of goods in the statutory records - Confiscation u/r 25 in conformity or not? - redemption fine - penalty - Held that: - for non-accountal of goods in the statutory records, the same were confiscated by the department under Rule 25 ibid. Since confiscation of un-accounted for finished goods in the factory is in-conformity with Rule 25 ibid, imposition of redemption fine and penalties on the appellant M/s Girraj Jee Office Systems, is proper and justified. Penalty u/r 26 on appellant Shri Rajesh Kumar - Held that: - penalty imposed on the appellant Shri Rajesh Kumar under Rule 26 ibid is not sustainable inasmuch as he is no way concerned or connected with the activities of Shri Girraj Jee Office Systems inasmuch he is the Director of Alka Furnishers (P) Ltd., which is a different company - penalty set aside. Appeal allowed in part.
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