TMI Blog2015 (10) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... dit of the duty paid by the job workers and as such, this would be a revenue neutral situation. In view of the above circumstances, this is not a case which calls for imposition of penalty on the Director and Authorised Signatory under Rule 26 of the Central Excise Rules, which is attracted only when a person is concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner dealing with any excisable goods which he knew or had reason to believe are liable for confiscation and this is not a case where the above elements are present. Therefore, even on merits, penalty on the respondent under Rule 26 of the Central Excise Rules, 1944 is not called for. - Decided in favour of assessee - E/57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of equal amount was imposed on them under Rule 11AC. Penalty of ₹ 5,00,000/- was imposed on Shri Deepak Minda, Director under Rule 26 of the Cenvat Credit Rules, 2002 and penalty of ₹ 1,00,000/- was imposed on Shri Davinder Rana under the same Rule. Against this order of the Addl. Commissioner, appeals were filed by M/s. Kunal Auto Industries, Shri Deepak Minda and Shri Davinder Rana before the Commissioner (Appeals). The Commissioner (Appeals) by the impugned order dated 21-1-2013 has decided the appeals filed by Shri Deepak Minda and Shri Davinder Rana and allowed these appeals on merits of the case and set aside the penalty on both the respondents. Against this order of the Commissioner (Appeals), the Revenue has fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), wherein the Tribunal dismissed the Revenue s appeal on the ground that the amount involved is below ₹ 5 lakhs in each case and also the judgment of the Tribunal in the case of CCE, Delhi-III v. M/s. Deepak Minda, Davinder Rana - Final Order dated 21-5-2014 wherein it was held that in view of the Board s instructions dated 17-8-2011 issued under Section 35R of the Central Excise Act, 1944, no appeal should be filed by the Department before the Tribunal where the amount involved is less than ₹ 5 lakhs and in this regard, clubbing of appeals of similar nature or of recurring nature is not allowed. He, therefore, pleaded that in any case, there is no justification for the Revenue for filing appeals. 5. I have considered the su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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