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SK. Bhatnagar and RK. Agarwal Versus Commissioner of Central Excise, Meerut-II

2015 (5) TMI 243 - UTTARAKHAND HIGH COURT

Exemption of the Central Excise - Notification No. 50/2003-C.E. dated 10.6.2003 - Penalty under Rule 26 of the Central Excise Rules, 2002 - Held that:- Petitioners are not guilty of issuing any excise duty invoice without delivery of the goods nor such invoice was used to take ineligible benefit under the Act or the Rules nor both the petitioners were found guilty in transporting, removing or depositing any excisable goods, which were liable to be confiscated. On the other hand, both the petitio .....

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A.K. Joshi and Mr. Lalit Belwal For the Respondent : None Hon ble Alok Singh, J. (Oral) Petitioner R.K. Agarwal was, at the relevant time, working as Deputy General Manager (Finance) in M/s Kashipur Sugar Mills Ltd., Kashipur while petitioner S.K. Bhatnagar was, at the relevant time, working as Whole Time Director of M/s Kashipur Sugar Mills Ltd., Kashipur. Both the petitioners feeling aggrieved by the impugned order dated 23.10.2009, passed by the Commissioner, Central Excise, Commissionerate M .....

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uty against M/s Kashipur Sugar Mills Ltd. While doing so, learned Commissioner was further pleased to impose personal penalty of ₹ 10,00,000/- against Mr. S.K. Bhatnagar and personal penalty of ₹ 2,00,000/- against Mr. R.K. Agarwal by invoking Rule 26 of the Central Excise Rules, 2002. Rule 26 of the Central Excise Rules, 2002 reads as under : 26. Penalty for certain offences: - [(1)]Any person who acquires possession of, or is in any way concerned in transporting, removing, depositi .....

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h document, on the basis of which the user of said invoice or document is likely to take or has taken any ineligible benefit under the Act or the rules made thereunder like claiming of CENVAT credit under the CENVAT Credit Rules, 2004 or refund, shall be liable to a penalty not exceeding the amount of such benefit or five thousand rupees, whichever is greater.] Perusal of sub-rule (1) of Rule 26 of the Rules would demonstrate that any person, who acquires possession of, or is in any way concerne .....

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