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Commissioner, Central Excise Versus Shri V.K. Tulsian, Chartered Accountant

2015 (12) TMI 946 - ALLAHABAD HIGH COURT

Imposition of penalty for abetment against the Chartered Accountant for giving wrong certificate - Applicability of rule 26 or rule 27 - evasion of duty - Held that:- In the appeal filed by the trader, the finding recorded by the Tribunal in its order dated 12th August, 2011 is categorically to the effect that the respondent cannot be said to have acted in a manner so as to hold him an abetter in relation to the commission of any alleged offence as described under Rule 26. It has also been found .....

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ound of money laundering or providing incorrect evidence in order to extend any benefit to the trader or the assessee. The penalty under Rule 26 and 27 therefore would not be attracted in the said background and accordingly we do not find any substantial question of law so as to entertain this appeal. - Decided against Revenue. - Central Excise Appeal No. - 13 of 2015 - Dated:- 8-12-2015 - Hon'ble Amreshwar Pratap Sahi And Hon'ble Attau Rahman Masoodi, JJ. For the Appellant : Rajesh Sing .....

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the auditor and in whose favour he had issued a certificate with regard to the source of the amount that had been recovered during the said proceedings. Sri Rajesh Singh Chauhan submits that in relation to the order passed by the Commissioner Central Excise vide order dated 23rd March, 2007 the trader had preferred an appeal before the Tribunal. The Tribunal vide its decision dated 12th August, 2011 had discussed this issue in Paragraph 5 of the order but had not extended any benefit of exonera .....

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e respondent had no role in the alleged clearance of the goods without payment of excise duty and therefore in the absence of any such act or abetment the penalty imposed on the respondent was unjustified. The appeal was accordingly allowed against which the department has come up before this Court. Sri Rajesh Singh Chauhan has invited the attention of the Court to Rule 26 and Rule 27 of the 2002 Rules that are extracted herein under for ready reference:- "Rule 26. Penalty for certain offen .....

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the goods specified therein or abets in making such invoice; or (ii) any other document or abets in making such 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 there under 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. Rule 27. General penalty. .....

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was recovered and went unexplained from the premises of the assessee. The certificate in effect indicated that the said amount of huge cash was a sort of investment received from such investors which was not found to be correct by the Tribunal, and therefore the certificate was a false certificate which ultimately benefited the trader/assessee in setting up an explanation with regard to the evasion of excise duty. He therefore submits that such an act of issuance of a certificate during the cour .....

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