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2016 (7) TMI 550 - CESTAT MUMBAI

2016 (7) TMI 550 - CESTAT MUMBAI - 2016 (337) E.L.T. 568 (Tri. - Mumbai) - Penalty under Rule 26 of the Central Excise Rules, 2002 - non mention of dimensions of goods supplied - Held that:- The adjudicating authority has imposed penalty of ₹ 1,00,000/- on the appellant. The lower authorities have come to a conclusion that appellant have not mentioned any dimensions of goods supplied hence there was malafide intentions. As find that there may be no malafide intentions but may be due to som .....

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ellant : Shri M. Masilamani, Consultant For the Respondent : Shri S.V. Nair, Asst. Commr (AR) ORDER Per: M.V. Ravindran This appeal is directed against order-in-appeal P-II/VSGRRAO/72 to 75/2011 dated 29.08.2011 vide which penalty of ₹ 1,00,000/- has been upheld by the first appellate authority under the provisions of Rule 26 of Central Excise Rules, 2002. 2. Heard both sides and perused the records. 3. The issue involved in this appeal is regarding penalty under Rule 26 of the Central Exc .....

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Raman Gandhi 2015(323) ELT 579 as also amendment made in the Central Excise Rules, 2002 by the Budget of 2016 wherein it has been provided penal proceedings against co-noticee shall stand concluded on conclusion of proceedings against main noticee. It is also his submission that the lower authorities have not considered the issue in a corrective perspective and has not granted cross-examination of investigation officers and have not recorded any finding on the issue. 5. Learned D.R. reiterated .....

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