TMI Blog2013 (1) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the prosecution that the respondents were producers, manufacturers, registered persons of a warehouse or registered dealers. The respondents are neither producers nor manufacturers of the said Prabhat Zarda nor are they the registered persons of a warehouse in which the said zarda had been stored. The respondents are also not the registered dealers. That being the case, no penalty can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late Tribunal (CESTAT) in Central Excise Appeal Nos. 260/2012, 292/2012 and 342/2012, whereby the said appeals filed by the respondent were allowed. 2. The Commissioner (Adjudication) had passed an order on 31.10.2011, whereby he had imposed penalties of Rs. 10 lacs on Balaji Trading Company, Rs. 3 lacs on Pooja Agencies and Rs. 10,000/- on Balaji Flexipacks, respectively, under Rule 25 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, manufacturer, registered person of a warehouse or a registered dealer, - (a) removes any excisable goods in contravention of any of the provisions of these rules or the notifications issued under these rules; or (b) does not account for any excisable goods produced or manufactured or stored by him; or (c) engages in the manufacture, production or storage of any excisable goods without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents as it was not the case of the prosecution that the respondents were producers, manufacturers, registered persons of a warehouse or registered dealers. It is pertinent to note that Rule 25(1) specifically mentions four categories of persons:- (a) producer; (b) manufacturer; (c) registered person of a warehouse; or (d) a registered dealer. These four categories of persons are also men ..... X X X X Extracts X X X X X X X X Extracts X X X X
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