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Commissioner of Central Excise, Allahabad Versus M/s Saraya Sugar Mills Ltd.

Penalty - whether simultaneous penalty u/r 25 of CER, 2002 and Section 11AC of the CEA, 1944, can be imposed? - Held that: - from the very language of the Rule, it is evident that the scheme of the Act read with the Rules, does not provide for two separate penalties, one u/s 11AC of the CEA, 1944 and another u/r 25 of the CER, 2002 - appeal dismissed - decided against Revenue. - APPEAL No. E/131/2009-EX[SM] With CROSS Application No. E/CROSS/54/2009 - FINAL ORDER NO. 70269/2017 - Dated:- 10-3-20 .....

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se Act, 1944, cannot be imposed, does not appear to be legally correct, as there is no restriction in the Central Excise law that penalties cannot be imposed under Section 11AC & Rule 25 of the rules independently. 2. Heard ld. A. R. for Revenue who has taken me through the facts on record and the findings of the Additional Commissioner in the Order-in-Original and the ld. Commissioner (Appeals) in the Order-in-Appeal. Further, relied on the ruling of this Tribunal in the case of Commissione .....

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India Ltd. Versus Commissioner of Central Excise, Delhi -IV reported at 2004 (176) E.L.T. 708 (Tri. - Delhi) wherein it was held - rejecting the appeal of the appellant-assessee and upholding penalty under Section 11AC of the Act, is correct, this Tribunal following the ratio of judgement of Hon ble Supreme Court in the case of Zunjarrao Bhikaji Nagarkar Versus Union of India reported at 1999 (112) E.L.T. 772 (S. C.) wherein it was held that the imposition of penalty under Rule 173Q of erstwhil .....

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impugned order and the cross objections, which are in support of the impugned Order-in-Appeal. 4. Having considered the rival contentions and on perusal of record, I find from the plain language of Rule 25 of Central Excise Rules, 2002, which reads - (i) Subject to the provisions of Section 11 AC of the Central Excise Act, 1944, if any producer, manufacturer, registered person of a warehouse or an importer who issues an invoice, on which Cenvat credit can be taken or a registered dealer, - Clau .....

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