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TMI Blog2024 (11) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... authorized representative appearing for the department and perused the records. 3. These two appeals assail the order-in-appeal dated 15.02.2023 [Impugned order] passed by the Commissioner (Appeals) Central Excise and CGST, Jodhpur upholding the Order-in-Original dated 27.04.2022 [OIO] passed by the Additional Commissioner and rejecting the appeals filed by Shri Prem Jain and Shri Gyan Jain along with the appeal filed by M/s Prem Jain Ispat Limited, Kota. 4. The facts which led to the issue of the impugned order are that the M/s Prem Jain Ispat Udyog Pvt Ltd., Kota [the assessee] is engaged in manufacture MS billets and bars falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985. It pays central excise duty and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,000/- (Rs. Five Lacs Only) upon SH. Prem Jain Director of M/s Prem Jain Ispat Udyog Pvt Ltd. under rule 15A of the Cenvat Credit Rules, 2004 and Rule 26(2) of the Central Excise Rules 2002. (ii) I impose penalty of Rs.5,00,000/- (Rs. Five Lacs Only) upon Sh. Gyan Chand Jain Manager cum Authorised Signatory of M/s Prem Jain Ispat Udyog Pvt Ltd. under rule 15A of the Cenvat Credit Rules, 2004 and Rule 26(2) of the Central Excise Rules, 2002. 9. In these appeals both Shri Prem Jain and Shri Gyan Jain seek setting aside of the penalties imposed on them on three grounds: (a) The CENVAT credit was correctly availed by the assessee and, therefore, there was no case for denial of CENVAT credit at all and consequently the penalties imposed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit 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. Rule 15A of CENVAT Credit Rules, 2004 RULE - 15A. General penalty. - Whoever contravenes the provisions of these rules for which no penalty has been provided in the rules, shall be liable to a penalty which may extend to five thousand rupees." 13. Evidently, Rule 26(2) of the Central Excise Rules provides for imposing penalty on any person who either issues an excise duty invoice without delivery of goods specified therein or abets in making any such an invoice or any other document or abets in making any such document on the basis of which a user of the invoice or the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CCR, therefore, also does not apply to the Director or General Manager of the assessee. 15. Thus, neither Rule 26 (2) of Central Excise Rules, 2002 nor Rule 15A of CCR under which the penalty was imposed on Shri Prem Jain and Shri Gyan Jain apply to the facts of this case. The penalty imposed on them cannot be sustained as it is imposed without any authority of law. 16. It also needs to be pointed out that while penalties were imposed under two different Rules [Rule 26(2) of the Central Excise Rules and Rule 15A of CCR ] the quantum of penalty imposed under each of them has also not been indicated in the order of the Additional Commissioner which was upheld by the impugned order by the Commissioner (Appeals). 17. In view of above, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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