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TMI Blog2013 (1) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; JUDGMENT BADAR DURREZ AHMED, J (ORAL) 1. This is an appeal under Section 35G of the Central Excise Act, 1944. It has been filed by the revenue, being aggrieved by the final order No. A/655- 657/2012-EX (BR) dated 05.06.2012 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in Central Excise Appeal Nos. 260/2012, 292/2012 and 342/2012, whereby the said appeals fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order-in-original dated 31.10.2011, whereby the said penalties were imposed on the respondents under Rule 25 of the said Rules. Rule 25 of the said Rules reads as under:- "RULE 25. Confiscation and Penalty- (1) Subject to the provisions of section 11AC of the Act, if any producer, manufacturer, registered person of a warehouse or a registered dealer, - (a) removes any excisable goods in contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture referred to in clause (a) or clause (b) or clause (c) or clause (d) has been committed, or [rupees two thousand], whichever is greater. (2) xxxx xxxx xxxx xxxx." 5. The Tribunal, however, allowed the appeals of the respondents by holding that Rule 25 does not apply to the respondents as it was not the case of the prosecution that the respondents were producers, manufacturers, registered per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larly, as it was not the case of the prosecution that the respondents fell within any one of the four categories of persons mentioned above. 6. The learned counsel for the appellant contended that Rule 25(1)(c) would be applicable. However, we do not agree with this contention because sub-clause (c) would apply only in respect of the four categories of persons mentioned in the earlier part of Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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