2024 (2) TMI 1014

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..... nd Shri Anil Kumar , Advocates For the Respondent: Shri Rakesh Agarwal , Authorised Representative ORDER P V SUBBA RAO Shri Deepak Singh Appellant filed this appeal to assail the Order in Appeal Impugned order dated 16.11.2017 passed by the Commissioner (Appeals) whereby he upheld the order dated 18.4.2017 passed by the Additional Commissioner and rejected the appellant's appeal. 2. The appel .....

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..... sued demanding duty and proposing to impose penalties. In this SCN also, it was proposed to impose penalty under Rule 26 on the appellant herein. 4. Both these SCNs were adjudicated by the Additional Commissioner through the common order dated 18.4.2017 confiscating the goods as proposed in the first SCN and allowing their redemption on payment of fine but not imposing fines on anyone under this .....

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..... son who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or rupees two thousand rupees, whichever .....

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..... be liable to a penalty not exceeding the amount of such benefit or five thousand rupees, whichever is greater." 7. As may be seen, penalty under Rule 26 can be imposed if one is concerned in a manner indicated in the Rule with goods which were liable for confiscation or was in any way concerned such goods or any person who is connected with issue of invoices without delivering goods so as to enab .....

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..... appellant under Rule 26 in the second SCN (which neither involved confiscation of goods nor issue of invoices without supplying goods), the penalty cannot be sustained and needs to be set aside and we do so. 11. The appeal is allowed and the impugned order is set aside with consequential relief, if any, to the appellant. [ Order pronounced on 13/02/2024 ]
Case laws, Decisions, Judgements, O .....

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