TMI Blog2015 (3) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... the balance of penalty shall remained waived till disposal of the appeal - Partial stay granted. - Application No. E/S/95537 & 95672/14, Appeal No. E/84717 & 87752/14 - - - Dated:- 22-9-2014 - Anil Choudhary,JJ. For the Appellant : Shri K I Vyas, Adv. For the Respondent : Shri S G Dewalwar, Addl. Commr. (AR) ORDER Per: Anil Choudhary: Heard the parties on the matter of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against one of such deemed manufacturers, namely, M/s Singh Inc. (a registered dealer). As regards M/s Varun Impex appellant, it is alleged that Singh Inc. had cleared 4 consignments to Varun Impex totally 1,20,000 L. Meter. In all the Central Excise invoices delivery mode of the goods has been indicated as Ex-factory, which means delivery of the goods were taken by the Varun Impex at the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty under Rule 26 of Central Excise Rules, 2002 cannot be imposed without confiscation. Thus, the Commissioner held state that the notice camouflaged the impugned goods with the documents received from M/s Singh Inc. and made belief, existence of the same. Thus, the goods exported for claiming fraudulent export are liable for confiscation and therefore, penalty under Rule 26 is leviable. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the period of dispute read as follows:- RULE 26: Penalty for certain offences. - (1) Any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be l ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
