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2018 (11) TMI 224 - HC - Central ExcisePenalty u/r 25 of CER - no justification given for penalty - Held that:- Admittedly, there is no allegation that the assessee removed excisable goods in contravention of the provisions of the Rules. Therefore, Sub-Clause (a) of Rule 25(1) would not be attracted. The record of the proceedings shows that the assessee had accounted for the excisable goods. Therefore, contingency contemplated in Clause (b) of Rule 25(1) of the Rules also will not be attracted. As the assessee possesses a registration certificate, Clause (c) of Rule 25(1) cannot be invoked. Thus, the Revenue, to sustain the penalty, should bring the case of the assessee under Clause (d) of Rule 25(1) of the Rules, where they could show that the assessee contravened the provisions of the Rules with intent to evade payment of duty - Admittedly, the Tribunal while passing the impugned order did not give any reason as to why the penalty of ₹ 5,00,000/- should be confirmed. Penalty set aside - appeal allowed - decided in favor of assessee.
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