TMI Blog2018 (5) TMI 1667X X X X Extracts X X X X X X X X Extracts X X X X ..... words these provisions cannot be extended to imported goods without mentioning the charge in the SCN about the provisions of Customs Act made applicable to Central Excise matters vide Notification, which is not the case here - It is on record that the goods seized and confiscated are imported goods, and therefore, the provision of these Rules, 25/26 is not applicable to the sized imported consignment in the case of hand. Penalty on the Sh. Ajay Mehra - Held that:- As no contravention of any provisions of Central Excise Act and Rule have been found in the case of seized goods, there is no question of imposition of any penalty on the Sh. Ajay Mehra under the provisions of Central Excise Act, Central Excise Rule and Cenvat credit Rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notices and the case was adjudicated upon by confirming the demand of the same amount under Rule 25 of Central Excise Rule, 2002 and a penalty was also imposed under Rule, 15 of Cenvat credit Rule read with Rule 25 of Central Excise Rules,2002. The penalty of ₹ 23,33,980 was also imposed on the Director of appellant company Sh. Ajay Mehra, under the provision of Rule 15 of Cenvat Credit Rule, 2004 read with Rule 26 of the Central Excise Rules. The demand was confirmed by the adjudicating authority for non-accountal of imported goods , namely, imported hand showers, which was fond lying in the appellant s warehouse located at C 20, SMA (cooperative) industrial State, GT Karnal Road, New Delhi. 4. The Commissioner (Appeal) in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the appellant are liable of confiscation under Rule 25 of Central Excise Rule. This Rule has been framed by the Central Government under Section 37 of Central Excise Act,1944. In terms of section 37 of the Act, the Central Government is empowered to make rules for carrying out the provisions Central Excise Act and Rules, and is not applicable to imported goods unless, those imported goods are further used in the manufacture of finished goods in India. The Ld. Adv also states that the MRP of the aforesaid imported good was disclosed by store in charge Mr. Mahinder Sharma without ascertaining the fact regarding price of the product. From the record of the Appellant Company. 7. Learned DR reiterate the facts contained in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued under these rules with intent to evade payment of duty, the, all such goods shall be liable to confiscation and the producer or manufacture or registered person of the warehouse or a registered dealers, as the case may be, shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention of the nature referred to in the clause(a) or clause(b) or clause (c) or clause(D) has been committed, or{ rupees two thousand, }whichever is greater. (2) An order under sub-rule (1) shall be issued by the Central Excise officer, following the principles of natural justice. 9. The excisable goods have been defined under Section 2(d) of the Central Excise Act which is as under; 2(d) excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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