TMI Blog2023 (11) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... t manufacturer of the Chhakkdo Rickshaw cannot get their product registered with the RTO without ARAI certificate/registration. The appellant have facilitated registration of the Chhakkdo Rickshaw manufactured by M/s Shree Rajshakti Automobiles, Ahmedabad by providing his ARAI registration and thus facilitating sale and sale of Chhakkdo Rickshaw which was cleared without payment of Central Excise Duty. From the facts of the matter and as per the provision of the Rule 26 of the Central Excise Rules, 2002, it can easily be inferred that the appellant though may not have physically handle the transportation, sale, purchase of Chhakkdo Rickshaw which was cleared without payment of the duty. However, he was fully aware that same are g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,83,940/- was confirmed against M/s Shree. Rajshakti Automobiles, Ahmedabad and apart from imposition of penalty and penalties to another persons, a penalty of Rs. 1,00,000/- has also been imposed on the present appellant under Rule 26 of the Central Excise Rules, 2002. The appellant is before me against the above mentioned penalty of Rs. 1,00,000/-. 2. I have heard both the sides. The Learned Advocate appearing for the appellant has stated that main noticee in the matter M/s Shree. Rajshakti Automobiles, Ahmedabad have already settled the dispute under SVLDRS Scheme. It has also been mentioned that Rule 26 of the Central Excise Rules, 2002 has wrongly been invoked by the adjudicating authority for imposition of penalty against the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch Association of India (ARAI-Pune) for production of vehicles in name of his firm namely Hakikat Auto Industries, Rajkot- Bhavnagar Highway Road, Chanvand, Amreli. He was also aware that manufacturer of the Chhakkdo Rickshaw cannot get their product registered with the RTO without ARAI certificate/registration. The appellant have facilitated registration of the Chhakkdo Rickshaw manufactured by M/s Shree Rajshakti Automobiles, Ahmedabad by providing his ARAI registration and thus facilitating sale and sale of Chhakkdo Rickshaw which was cleared without payment of Central Excise Duty. I reproduce role the appellant which has been elicitation by adjudicating authority with regard to the appellant. 43.5 Shri Karim Nanjibhai Shah, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isable goods, which were liable to confiscation. The ratio of the cases cited are not applicable inasmuch as in the case of Associated Plastics Rayond [2007 (215) ELT 309] and M / s Carpenter Classic Exim (2006 (200) ELT 593] relates to imposition of personal penalty on emplyees under the Customs Act and in the case of Vinod Kumar (2006 (199) ELT 705, penalty was held to be not sustainable in view of the fact that intention to evade payment of Central Excise duty was not mentioned in the order. In the present case, the role played by Shri Karim N.Shah in evasion of the excisable goods has been clearly brought out. Therefore, I hold that both, Shri Karim Nanjibhai Shah, proprietor of M/s Hakikat Auto Inds, Amreli, and Shri Prakash Somaiya, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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.] 3.1 From the facts of the matter and as per the provision of the Rule 26 of the Central Excise Rules, 2002, it can easily be inferred that the appellant though may not have physically handle the transportation, sale, purchase of Chhakkdo Rickshaw which was cleared without payment of the duty. However, he was fully aware that same are getting cleared without proper invoices and the manufactures of the Chhakkdo Rickshaw were not having required ARAI registration. The appellant has conscientious by provider his ARAI registration to the manufacturer/ buyers of non-duty pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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