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2016 (9) TMI 128 - CESTAT CHANDIGARH

2016 (9) TMI 128 - CESTAT CHANDIGARH - TMI - Imposition of penalty - Rule 25 & 26 of Central Excise Rules 2001 - appellants manufacturing excisable goods not registered with the department - clearance of excisable goods without payment of duty which were ultimately exported - Held that:- as the issue is no longer res integra and decided by the Hon’ble High Court of Gujarat in the case of C.C.E & Cus. Vs. Saurashtra Cement Ltd. [2010 (9) TMI 422 - GUJARAT HIGH COURT] which was affirmed by the Hon .....

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h, A.R. for the Appellant/Revenue Present Ms. Swati Gupta, Advocate for the respondent ORDER Revenue is in appeal against the impugned order wherein penalties imposed on the respondent have been dropped by the Id. Commissioner (Appeals). 2. The facts of the case are that the respondents are engaged in the manufacture of auto electrical parts but not registered with the Department. When the departmental officers visited their factory on 19.12.2003 the statements were recorded and it was resulted .....

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But in the final order, penalty of ₹ 10 lakhs was imposed under Rule 25 of the Central Excise Rules 2001 and Rule 26 of the Central Excise Rules 2001 on Shri Sanjay Malhotra, Managing Director of the party. Before Commissioner (Appeals) penalties on both the respondents have been dropped. Aggrieved from the said order, Revenue is in appeal before us. 3. Heard the id A.R. and perused the records. In the impugned order, the Id. Commissioner (Appeals) has observed that there was no intention .....

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